The protocol to the 1996 income tax treaty between India and Kazakhstan entered into force on 12 March 2018. The protocol, signed 6 January 2017, is the first to amend the treaty and includes the following changes Article 2 (Taxes Covered) is amended in respect of Kazakhstan taxes; Article 3 (General Definitions) is amended with respect to the meaning of "Kazakhstan" Paragraph 1 of Article 4 (Resident) is replaced to provide that the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile,...