The amending protocol to the 1982 income and capital tax treaty between India and Mauritius was signed on 7 March 2024. The protocol is the second to amend the treaty and makes the following changes: The preamble is replaced in line with OECD BEPS standards; and A new Article 27B (Entitlement to Benefits) is added, providing that a benefit under the treaty shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement...