On 5 January 2017, India published in the Official Gazette a notice from the Ministry of Finance including that the protocol to the 1988 income tax treaty between Brazil and India entered into force on 6 August 2017. The protocol, signed 15 October 2013, replaces Article 26 (Exchange of Information) of the treaty to bring it in line with the OECD standard for information exchange. It is the fi…