The Indian Central Board of Direct Taxes March 30 issued Notification No. 39/2026, announcing the effective dates of April 1, 2026, in India, and Jan. 1, 2026, in Brazil, of the third protocol to the 1988 DTA with Brazil, signed Aug. 24, 2022. The protocol entered into force Oct. 18, 2025, and replaces the 2013 protocol to the DTA. [India, Central Board of Direct Taxes, 03/30/26]
Reference: View Notification No. 39/2026. View Index.