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हिन्दी — Read in HindiDirect taxes
Taxes on income and wealth, and the laws and treaties that govern them.
Showing 1 of 3 articles, those that changed from 1 to 31 July 2026.Show all
India and Sri Lanka tax treaty and the Principal Purpose Test
Copy link to India and Sri Lanka tax treaty and the Principal Purpose TestPrelims
The Principal Purpose Test denies the benefits of a tax treaty to an arrangement made mainly to obtain those benefits.
What changed
16 Jul 2026Briefnewly addedNotification No. 88/2026 gave effect to the protocol amending the India and Sri Lanka Double Taxation Avoidance Agreement (DTAA), adding the Principal Purpose Test. It implements Base Erosion and Profit Shifting (BEPS) Action 6 and applies in India from 2027-28. Income Tax Department, 16 Jul 2026: Notification No. 88/2026: protocol amending the India and Sri Lanka Double Taxation Avoidance Agreement (opens in a new tab)