{"id":5340,"date":"2026-04-09T15:45:24","date_gmt":"2026-04-09T15:45:24","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5340"},"modified":"2026-04-09T15:45:26","modified_gmt":"2026-04-09T15:45:26","slug":"income-tax-notification-39-2026-dated-30-03-2026-cbdt-notifies-amended-india-brazil-tax-treaty","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/09\/income-tax-notification-39-2026-dated-30-03-2026-cbdt-notifies-amended-india-brazil-tax-treaty\/","title":{"rendered":"Income Tax Notification 39\/2026 Dated 30\/03\/2026 &#8211; CBDT notifies amended India-Brazil Tax Treaty\u00a0"},"content":{"rendered":"\n<p>The notification amends the treaty by incorporating anti-abuse measures, including a revised preamble, Principal Purpose Test, and Limitation of Benefits provisions to curb treaty shopping and tax evasion. It expands definitions (e.g., resident, permanent establishment), introduces rules for service PEs, and refines taxation of dividends, interest, royalties, and fees for technical services with specified withholding tax caps. It also updates provisions on capital gains, employment income, and dispute resolution.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1j5D2JuETABkWzOk-5McGfBHYpGfVpZgV\/view?usp=sharing\"><em>(Link: Income Tax Notification 39\/2026 Dated 30\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification amends the treaty by incorporating anti-abuse measures, including a revised preamble, Principal Purpose Test, and Limitation of Benefits [&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-5340","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 39\/2026 Dated 30\/03\/2026 - CBDT notifies amended India-Brazil Tax Treaty\u00a0 - Bhatia Bhola &amp; 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