India-Belgium Double Taxation Avoidance Protocol

MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 10th November, 2025
(Income-Tax)

S.O. 5074(E).—Whereas, 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, signed at Brussels on the 26th April, 1993, was signed at New Delhi on the 9th March, 2017, as set out in the Annexure appended to this notification (hereinafter referred to as the said Amending Protocol);
And whereas the date of entry into force of the said Amending Protocol is the 26th June, 2025, being the date of the later of the notifications of the completion of the legal requirements and proceduresfor giving effect to the said Amending Protocol in accordance with paragraph 2 of Article 4 of the said Amending Protocol;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby directs that all the provisions of the said Amending Protocol, as set out in the Annexure hereto, shall be given effect to in the Union of India.

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