Protocol to Tax Treaty between Belgium and India has Entered into Force

The amending protocol to the 1993 income tax treaty between Belgium and India entered into force on 26 June 2025. The protocol, signed 9 March 2017, is the first to amend the treaty and includes the following changes:

• The definition of "competent authority" in Article 3 (General Definitions) is replaced to mean:
  • in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or their authorized representative; and
  • in the case of Belgium, as the case may be, th…