The tax treaty between India and Mauritius was signed in in keeping with India’s strategic interests in the Indian Ocean and India’s close cultural links with . not taxable in India under the provisions of the Double Taxation Avoidance Agreement (tax treaty) between India and Mauritius. In detail. Facts. The country that is next in line is Singapore with a FDI inflow to India in the same period amounting to INR , crores. While Mauritius accounts for 34% of.

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The Mauritius route is a channel used by foreign investors to invest in India.

India-Mauritius tax treaty: An end and a new beginning

Mauritius is the main provider of foreign direct investment FDI to Infia and also the preferred jurisdiction for Indian outward investments into Africa. Nine of the 10 largest foreign business organizations or companies investing in India from April January are based in Mauritius. Since the inception of its Financial Services sector, Mauritius has taken all appropriate steps to safeguard the credibility of its jurisdiction.


In this regard, the Mutual Assistance in Criminal and Related Matters Act and the Financial Intelligence and Kndia Laundering Act which provides a framework for exchange of information on money laundering with members of international financial intelligence groups are cases in point.

The Asset Recovery Act was promulgated to enlarges the scope for freezing ill-gotten assets.

Under the Income Tax Act of India, there are two provisions, Section 90 and Section anf, which provide specific relief to taxpayers to save them from double taxation. Section 90 is for taxpayers who have paid the tax to a country with which India has signed DTAA, while Section 91 provides relief to tax payers who have paid tax to a country with which India has not signed a DTAA.

Thus, India gives relief to both kind of ane.

According to the tax treaty between India and Mauritius, idia gains can only be taxed in Mauritius, the same treaty exist with 16 other countries. From Wikipedia, the free encyclopedia. This article is an orphanas no other articles link to it.


India-Mauritius DTAA Revised | CNK RK & Co, Chartered Accountants

Please introduce links to this page from related articles ; try the Find link tool for suggestions. Government of India, Ministry of Commerce and Industry. Retrieved 11 July Retrieved 13 July Archived from the original PDF on Income Tax department, Government of India. The Betqeen Street Journal. India’s latest ’round-trip’ destination”.

Retrieved from ” https: Tax avoidance India—Mauritius relations Taxation in India. Orphaned articles from September All orphaned articles.

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