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<h1>India-Singapore Tax Treaty Amended: Changes to Articles 9, 13, and New Article 24A on Treaty Abuse Effective April 2017.</h1> The notification details the Third Protocol amending the agreement between India and Singapore to avoid double taxation and prevent fiscal evasion concerning income taxes. Effective from April 1, 2017, key amendments include changes to Article 9 on associated enterprises, adjustments in Article 13 regarding capital gains taxation, and the introduction of Article 24A to prevent treaty abuse by shell or conduit companies. The protocol also allows each state to apply its domestic laws to prevent tax avoidance. The protocol, signed on December 30, 2016, entered into force on February 27, 2017, and remains effective as long as the original agreement is applicable.