A Protocol to amend the existing Double Taxation Avoidance Agreement (DTAA) between India and Kuwait signed on 15.06.2006 for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income was signed on 15.01.2017. The said Protocol has entered into force on 26.03.2018 and is notified in Official Gazette on 04.05.2018.

The Protocol updates the provisions in the DTAA for exchange of information as per international standards. Further, the Protocol enables sharing of the information received from Kuwait for tax purposes with other law enforcement agencies with authorisation of the competent authority of Kuwait and vice versa.

Exchange of tax information expanded under India-Kuwait DTAA Protocol, permitting authorised sharing with other law enforcement agencies. A Protocol amends the India-Kuwait DTAA to update exchange-of-information provisions to international standards and to authorise competent authorities to permit sharing of tax information received from the other State with other law enforcement agencies, subject to authorisation by the State that provided the information; the Protocol was signed on 15 January 2017, entered into force on 26 March 2018 and was notified in the Official Gazette on 4 May 2018.