On 25 June 2019, India has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
According to Article 34, Paragraph 2 of the MLI, with respect to India the MLI shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit of their respective instruments of ratification. Therefore with respect to India the MLI will enter into force on 1 October 2019.
