Double taxation treaty amendments update India-Brazil tax rules, including permanent establishment, benefits eligibility, and withholding limits. Amends the India-Brazil Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and brings the amending Protocol into effect in India under section 90 of the Income-tax Act, 1961. The revised treaty framework updates the rules on residence, permanent establishment, shipping income, dividends, interest, royalties, fees for technical services, capital gains, employment income, pensions and the elimination of double taxation, while also adding an extensive entitlement to benefits article containing qualified person, active business and principal purpose limitation tests.