On 10 November 2015, Belarus ratified the pending protocol to the 1997 income and capital tax treaty with India. The protocol, signed 3 June 2015, is the first to amend the treaty. It replaces Article 27 (Exchange of Information) to bring it in line with the OECD standard for information exchange.

The protocol will enter into force once the ratification instruments are exchanged, and will appl…