https://www.taxtmi.com/notifications?id=147323 New Article 27B introduces an entitlement-to-benefits limitation for India-Mauritius treaty relief. A benefit for an item of income may be denied where obtaining it was one of the principal purposes of an arrangement or transaction that directly or indirectly produced the benefit, considering all relevant facts and circumstances. Relief may still be granted where it accords with the object and purpose of the relevant treaty provisions. The amendments apply from their entry into force, irrespective of the tax levy date or taxable year concerned. en-us Tue, 13 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 10:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147323 New Article 27B introduces an entitlement-to-benefits limitation for India-Mauritius treaty relief. A benefit for an item of income may be denied where obtaining it was one of the principal purposes of an arrangement or transaction that directly or indirectly produced the benefit, considering all relevant facts and circumstances. Relief may still be granted where it accords with the object and purpose of the relevant treaty provisions. The amendments apply from their entry into force, irrespective of the tax levy date or taxable year concerned. Notifications Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147323