The Ministry of Finance (Department of Revenue) has issued Notification No. 160/2025 dated November 10, 2025, announcing the enforcement of the Protocol amending the Agreement and the Protocol between the Government of the Republic of India and the Government of the Kingdom of Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The Amending Protocol, which was signed at New Delhi on March 9, 2017, officially entered into force on June 26, 2025, following the completion of all necessary legal requirements and procedures by both Governments.
The updated Protocol strengthens bilateral cooperation between India and Belgium by:
- Enhancing exchange of information provisions, allowing broader sharing of tax-related data, including banking and financial information;
- Introducing assistance in the collection of taxes to improve cross-border enforcement; and
- Updating definitions and scope, including recognition of criminal tax matters and clarification of the competent authorities in both countries.
This development marks another important step in India’s commitment to promote transparency and curb international tax evasion through enhanced collaboration with its treaty partners.
All provisions of the Amending Protocol shall be given effect throughout the Union of India.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/11/notification-160-2025.pdf
