Brazil’s Chamber of Deputies have endorsed the amending protocol to the Brazil-India Income Tax Treaty (1988) through Draft Legislative Decree No. 391/2024 on 8 May 2025.
The protocol has now been submitted to the Senate for further approval.
It will take effect 30 days after the exchange of ratification instruments and will generally apply in Brazil from 1 January and in India from 1 April of the year following its entry into force.