https://www.taxtmi.com/notifications?id=146328 The India-Sri Lanka double taxation agreement is amended to prevent tax evasion, avoidance and treaty shopping. Treaty benefits may be denied under a principal purpose test where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit accords with the object and purpose of the relevant treaty provisions. The Protocol applies to income for specified fiscal or taxable years following its entry into force and remains effective while the underlying agreement is in force. en-us Thu, 16 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146328 The India-Sri Lanka double taxation agreement is amended to prevent tax evasion, avoidance and treaty shopping. Treaty benefits may be denied under a principal purpose test where obtaining the benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit accords with the object and purpose of the relevant treaty provisions. The Protocol applies to income for specified fiscal or taxable years following its entry into force and remains effective while the underlying agreement is in force. Notifications Income Tax Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146328