CBDT notifies protocol amending DTAA between India and Kuwait

A Protocol was signed to amend the existing Double Taxation Avoidance Agreement (DTAA) between India and Kuwait for the avoidance of double taxation and for the prevention of fiscal evasion with respect to taxes on income. The said Protocol was entered into on 26-03-2018 and notified in the Official Gazette on 04-05-2018.

The Protocol updates the provisions in the DTAA for exchange of information as per international standards. Furthermore, it enables sharing of information received from Kuwait for tax purposes with other law enforcement agencies with authorisation of the competent authority of Kuwait and vice versa.

[Press Release no. 1531499]

Ministry of Finance

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