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of <h1>India-Uzbekistan DTAA Amendment: Lower Tax Rates, Enhanced Info Exchange, and New Anti-Abuse Measures Effective July 20, 2012.</h1> The notification announces an amendment to the Double Taxation Avoidance Agreement (DTAA) between India and Uzbekistan, effective from July 20, 2012. The amendment reduces the tax rates on dividends, interest, royalties, and technical fees from 15% to 10%. It also revises Article 28, enhancing the exchange of information between the two countries for tax purposes and introduces Article 28A, which facilitates mutual assistance in tax collection. Article 28B is added to prevent misuse of the agreement's benefits. The protocol was signed on April 11, 2012, and applies to income from specified fiscal years in both countries.
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