https://www.taxtmi.com/notifications?id=145306 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. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 01 Apr 2026 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145306 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. Notifications Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145306