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Protocol to the Tax Treaty between India and South Africa has Entered into Force

04 February 2015

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Treaty Development

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India-South Africa

The Indian government has published a notice dated 2 February 2015, announcing that the protocol to the 1996 income tax treaty between India and South Africa entered into force on 26 November 2014. The protocol, signed 26 July 2013, is the first to amend the treaty and brings the Exchange of Information Article (25) of the treaty in line with the OECD standard for information exchange. The protocol applies from the date of its entry into force.