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India-Mauritius Tax Treaty (DTAA)
The India-Mauritius double taxation avoidance agreement (DTAA), signed in 1982 and amended in 2016, decides which of the two countries may tax income and capital gains crossing between them. On 13 October 2026 India notified a 2024 protocol, in force since 10 August 2026, that adds a principal purpose test to refuse treaty benefits to tax-driven arrangements.
Last updated 14 October 20264 min read
Latest update
Introduces the India-Mauritius tax treaty: the 2024 protocol's principal purpose test, in force from 10 August 2026 and notified 13 October 2026, with the 2016 changes.
- Mauritius
- DTAA
- principal purpose test
- tax treaty
- treaty shopping
- capital gains
- grandfathering
- Income-tax Act 2025
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