Executive summaryOn 7 March 2024, India and Mauritius signed a Protocol amending the double-taxation avoidance agreement signed between India and Mauritius (India-Mauritius tax treaty).The Protocol proposes to replace the Preamble to specifically provide that the intention of the tax treaty is to avoid double taxation without creating opportunities of non-taxation or reduced taxation through tax evasion/tax avoidance (including on account of treaty shopping, etc.).The Protocol also proposes to introduce a principal purpose test in line with the Multilateral Instrument (MLI) provisions published by the Organisation for Economic Co-operation and Development (OECD).This Alert summarizes the Protocol and relevant considerations for taxpayers.Detailed...