Assistance in collection of taxes under the India-Japan tax pact takes effect for requests made after 8 July 2025. Implementation of the India-Japan Memorandum of Understanding on assistance in collection of taxes under Article 26A of the double taxation convention. The Memorandum, signed at Tokyo and New Delhi, applies to requests for collection of taxes made after the later date of signature by the two competent authorities, and has effect in India for requests made after 8 July 2025. The Central Government, under section 90(1) of the Income-tax Act, 1961, notified that all provisions of the Memorandum set out in the Annexure shall be given effect in the Union of India.