{"id":3453,"date":"2025-11-25T15:29:18","date_gmt":"2025-11-25T15:29:18","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3453"},"modified":"2025-11-25T15:29:19","modified_gmt":"2025-11-25T15:29:19","slug":"income-tax-notification-160-2025-dated-10-11-2025-india-belgium-amended-dtaa-implemented-to-curb-tax-evasion","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/25\/income-tax-notification-160-2025-dated-10-11-2025-india-belgium-amended-dtaa-implemented-to-curb-tax-evasion\/","title":{"rendered":"Income Tax Notification 160\/2025 Dated 10\/11\/2025 &#8211; India Belgium amended DTAA implemented to Curb Tax Evasion\u00a0"},"content":{"rendered":"\n<p>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\u201d under Article 3, broadening representation in both jurisdictions, and introduces a new definition for \u201ccriminal tax matters.\u201d Article 26 on \u201cExchange of Information\u201d has been replaced to expand the scope of information sharing between tax authorities. Similarly, Article 27 on \u201cAssistance in the Collection of Taxes\u201d has been substituted to provide for mutual assistance in recovery and conservancy of tax claims between both contracting states.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/incometaxindia.gov.in\/communications\/notification\/notification-160-2025.pdf\"><em>(Link: Income Tax Notification 160\/2025 Dated 10\/11\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Ministry of Finance has announced the enforcement of the Protocol amending the 1993 Agreement between India and Belgium for [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-3453","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax Notification 160\/2025 Dated 10\/11\/2025 - India Belgium amended DTAA implemented to Curb Tax Evasion\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/25\/income-tax-notification-160-2025-dated-10-11-2025-india-belgium-amended-dtaa-implemented-to-curb-tax-evasion\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income Tax Notification 160\/2025 Dated 10\/11\/2025 - India Belgium amended DTAA implemented to Curb Tax Evasion\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The Ministry of Finance has announced the enforcement of the Protocol amending the 1993 Agreement between India and Belgium for [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/11\/25\/income-tax-notification-160-2025-dated-10-11-2025-india-belgium-amended-dtaa-implemented-to-curb-tax-evasion\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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