The India-Mauritius DTAA was executed by the two Contracting States on 24th August 1982 and entered into force in Mauritius on 1st July 1983. A protocol (the “Protocol”) amending the DTAA was signed by both states on 10th May 2016 ahead of the implementation of the Indian General Anti-Avoidance Rules on 1st April 2017. The Protocol is yet to be ratified by both Contracting States and has not yet come into effect.
