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of <h1>Protocol amending 1993 tax treaty with Belgium: expands information exchange, defines criminal tax matters, allows mutual recovery measures</h1> The notification gives effect in India to a Protocol amending the 1993 double taxation agreement with Belgium, entered into force 26 June 2025. It revises definitions (including 'competent authority' and a new 'criminal tax matters' concept), replaces the exchange-of-information article to broaden information exchange (with confidentiality limits and explicit access to bank/financial information), and replaces the assistance-in-collection article to permit mutual recovery and conservancy measures for revenue claims subject to domestic law limits. The Protocol takes effect upon diplomatic notifications; criminal tax matters apply from entry into force, and other amended provisions apply to taxable periods beginning on or after that date.
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