Principal purpose test limits India-Sri Lanka treaty benefits where arrangements seek relief contrary to treaty purpose. The India-Sri Lanka tax treaty protocol is notified for implementation and applies in India to income derived in fiscal years beginning on or after 1 April following the calendar year of its entry into force. It strengthens the treaty's anti-abuse framework by adopting a principal purpose test. Treaty benefits may be denied where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit is consistent with the object and purpose of the relevant treaty provisions. The amended preamble also addresses tax evasion, avoidance and treaty shopping.