<h1>India and Kazakhstan Update Tax Treaty to Enhance Information Exchange and Prevent Misuse Under Protocol Effective March 2018.</h1> The Central Board of Direct Taxes (CBDT) has notified a Protocol amending the Double Taxation Avoidance Convention (DTAC) between India and Kazakhstan, initially signed in 1996. Effective from March 12, 2018, the Protocol introduces measures for effective exchange of tax information, includes a Limitation of Benefits Article to prevent DTAC misuse, and facilitates economic double taxation relief in transfer pricing cases. It aligns assistance in tax collection with international standards and supports India's commitment to the Base Erosion and Profit Shifting (BEPS) Action Plan, enhancing the Mutual Agreement Procedure (MAP) access in transfer pricing cases.