The third protocol amending the India-Singapore Income Tax Treaty of 1994 (as previously amended by the 2005 and 2011 protocols) entered into force on 27 February 2017. The protocol is applicable from 1 April 2017.
Related Posts
Bhutan: National Council approves income tax treaty with Singapore
Bhutan's National Council approved the income tax treaty with Singapore on 10 June 2026. Signed on 12 May 2026, the agreement clarifies the taxing rights of both countries on income arising from cross-border business activities, and addresses the
Read MoreSingapore: IRAS issues advance ruling on offshore dividend payments
The Inland Revenue Authority of Singapore (IRAS) published Advance Ruling Summary No. 10/2026 on 1 Jul 2026, clarifying when dividend income received from an offshore subsidiary and subsequently paid to shareholders is not regarded as being
Read MoreIndia, UK: Comprehensive Economic and Trade Agreement enters into force
The Comprehensive Economic and Trade Agreement (CETA) between India and the UK will enter into force on 15 July 2026, marking a new phase in bilateral trade and economic cooperation. The agreement, signed on 24 July 2025 after 14 rounds of
Read MoreSingapore: IRAS updates guidance on withholding tax for technical, management services
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the withholding tax treatment of payments for technical and management services under Section 12(7)(b) and Section 12(7)(c) of the Income Tax Act 1947, providing greater
Read MoreSingapore: IRAS clarifies treatment of gains from the disposal of foreign assets
The Inland Revenue Authority of Singapore (IRAS) has published Advance Ruling Summary No. 9/2026 on 1 Jul 2026, clarifying whether a Singapore-incorporated company qualifies as an excluded entity under Section 10L of the Income Tax Act 1947. The
Read MoreIndia revises fuel export duties, raises petrol levy while cutting diesel and ATF rates
India's Finance Ministry recalibrated its windfall gains tax on fuel exports through a revised notification on 1 July 2026, signalling a shift in its fiscal approach to petroleum product shipments. The adjustments, which took effect on 1 July
Read More