The pending protocol to the 1999 income tax treaty between Austria and India will enter into force on 1 May 2020. The protocol, signed 6 February 2017, makes the following changes: Replaces Article 26 (Exchange of Information) to bring it in line with the OECD standard; Adds Article 26A (Assistance in the Collection of Taxes); and Adds a new paragraph to the original final protocol to the treaty to clarify the application of the new Article 26 (Exchange of Information). The protocol is the first to amend the treaty and applies from 1 January 2021.