The Ministry of Finance has announced the enforcement of the Protocol amending the 1993 Agreement between India and Belgium for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income. It revises the definition of competent authority” under Article 3, broadening representation in both jurisdictions, and introduces a new definition for “criminal tax matters.” Article 26 on “Exchange of Information” has been replaced to expand the scope of information sharing between tax authorities. Similarly, Article 27 on “Assistance in the Collection of Taxes” has been substituted to provide for mutual assistance in recovery and conservancy of tax claims between both contracting states.