{"id":24930,"date":"2026-09-16T09:46:26","date_gmt":"2026-09-16T09:46:26","guid":{"rendered":"https:\/\/koshalsambada.in\/?p=24930"},"modified":"2026-09-16T09:46:26","modified_gmt":"2026-09-16T09:46:26","slug":"india-renegotiates-treaties-with-mauritius-singapore-cyprus-to-restore-right-to-tax-capital-gains-at-source-fm-sitharaman","status":"publish","type":"post","link":"https:\/\/koshalsambada.in\/?p=24930","title":{"rendered":"India renegotiates treaties with Mauritius, Singapore, Cyprus to restore right to tax capital gains at source: FM Sitharaman"},"content":{"rendered":"<p><br \/>\n<\/p>\n<div data-articlebody=\"1\"><video-embed value=\"false\"\/><\/p>\n<div class=\"ihgno clearfix  \">\n<div class=\"e9jwa\">\n<div class=\"vdo_embedd\">\n<div class=\"GfdvZ\">\n<section class=\"_bIDB  clearfix id-r-component leadmedia undefined undefined  E9tg9 \" style=\"top:0px\">\n<div class=\"_bIDB\" data-ua-type=\"1\" onclick=\"stpPgtnAndPrvntDefault(event)\">\n<div class=\"ypVvZ\">\n<div class=\"WGttI\"><img src=\"https:\/\/static.toiimg.com\/thumb\/msid-134283820,imgsize-5134510,width-400,height-225,resizemode-4\/itraf-8th-international-tax-conference-in-bengaluru.jpg\" alt=\"India renegotiates treaties with Mauritius, Singapore, Cyprus to restore right to tax capital gains at source: FM Sitharaman\" title=\"Finance minister Nirmala Sitharaman addresses the 8th International Tax Conference in Bengaluru.\" decoding=\"async\" fetchpriority=\"high\"\/><\/div>\n<\/div>\n<\/div>\n<div class=\"Ta7d_ img_cptn\"><span title=\"Finance minister Nirmala Sitharaman addresses the 8th International Tax Conference in Bengaluru.\">Finance minister Nirmala Sitharaman addresses the 8th International Tax Conference in Bengaluru.<\/span><\/div>\n<\/section>\n<\/div><\/div>\n<\/div>\n<p>Finance minister Nirmala Sitharaman on Wednesday said India has renegotiated its tax treaties with Mauritius, Singapore and Cyprus to restore the country\u2019s right to tax capital gains arising from investments in India at the source.<span class=\"id-r-component br\" data-pos=\"2\"\/>Speaking about India&#8217;s tax policy and international taxation framework, Sitharaman said the changes were part of wider efforts to strengthen the country\u2019s tax base and prevent the misuse of treaty provisions.<span class=\"id-r-component br\" data-pos=\"4\"\/>Under the earlier arrangements, investors based in some jurisdictions, particularly Mauritius, could in certain circumstances claim that capital gains from the sale of shares in Indian companies were taxable only in their country of residence. <!-- -->This effectively limited India\u2019s ability to tax such gains.<span class=\"id-r-component br\" data-pos=\"9\"\/>The India-Mauritius tax treaty was amended through a protocol signed in 2016, shifting the taxation of capital gains on shares acquired on or after April 1, 2017, towards the source country, India. Investments made before that date were grandfathered under the earlier provisions.<span class=\"id-r-component br\" data-pos=\"12\"\/>Similar changes were made in India\u2019s tax treaties with Singapore and Cyprus. The amendments were accompanied by provisions aimed at preventing treaty abuse, including limitations on benefits available to entities that were established primarily to obtain tax advantages.<span class=\"id-r-component br\" data-pos=\"16\"\/>The changes followed longstanding concerns over the use of treaty jurisdictions for routing investments into India and potentially reducing or eliminating tax liabilities. The Supreme Court, in a 2026 ruling involving Mauritius-based investors, also examined the evolution of India\u2019s treaty framework and noted that the 2016 Mauritius protocol had shifted the taxation of relevant capital gains from a residence-based system to a source-based one.<\/div>\n<\/div>\n<p><br \/>\n<br \/><a href=\"https:\/\/timesofindia.indiatimes.com\/business\/india-business\/india-renegotiates-treaties-with-mauritius-singapore-cyprus-to-restore-right-to-tax-capital-gains-at-source-fm-sitharaman\/articleshow\/134283732.cms\" target=\"_blank\" rel=\"noopener\">Source link <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finance minister Nirmala Sitharaman addresses the 8th International Tax Conference in Bengaluru. Finance minister Nirmala Sitharaman on Wednesday said India has renegotiated its tax treaties with Mauritius, Singapore and Cyprus to restore the country\u2019s right to tax capital gains arising from investments in India at the source.Speaking about India&#8217;s tax policy and international taxation framework, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":24931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31],"tags":[],"class_list":["post-24930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-31"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru-150x150.jpg","medium":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru-300x169.jpg","medium_large":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","large":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","1536x1536":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","2048x2048":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-small":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-small-tall":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-small-square":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-small-masonry":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-medium":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-medium-masonry":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-large":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg","blogsy-wide":"https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg"},"magazineBlocksPostAuthor":{"name":"admin","avatar":"https:\/\/secure.gravatar.com\/avatar\/8709732a479614e7a8aa24d3eb1b239f30dc6d90c61464ed495001e7a469d856?s=96&d=mm&r=g"},"magazineBlocksPostCommentsNumber":"0","magazineBlocksPostExcerpt":"Finance minister Nirmala Sitharaman addresses the 8th International Tax Conference in Bengaluru. Finance minister Nirmala Sitharaman on Wednesday said India has renegotiated its tax treaties with Mauritius, Singapore and Cyprus to restore the country\u2019s right to tax capital gains arising from investments in India at the source.Speaking about India&#8217;s tax policy and international taxation framework, [&hellip;]","magazineBlocksPostCategories":["\u0b26\u0b47\u0b36 \u0b2c\u0b3f\u0b26\u0b47\u0b36"],"magazineBlocksPostViewCount":1,"magazineBlocksPostReadTime":2,"magazine_blocks_featured_image_url":{"full":["https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru.jpg",400,225,false],"medium":["https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru-300x169.jpg",300,169,true],"thumbnail":["https:\/\/koshalsambada.in\/wp-content\/uploads\/2026\/09\/itraf-8th-international-tax-conference-in-bengaluru-150x150.jpg",150,150,true]},"magazine_blocks_author":{"display_name":"admin","author_link":"https:\/\/koshalsambada.in\/author\/admin"},"magazine_blocks_comment":0,"magazine_blocks_author_image":"https:\/\/secure.gravatar.com\/avatar\/8709732a479614e7a8aa24d3eb1b239f30dc6d90c61464ed495001e7a469d856?s=96&d=mm&r=g","magazine_blocks_category":"<a href=\"#\" class=\"category-link category-link-31\">\u0b26\u0b47\u0b36 \u0b2c\u0b3f\u0b26\u0b47\u0b36<\/a>","_links":{"self":[{"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/posts\/24930","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=24930"}],"version-history":[{"count":0,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/posts\/24930\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=\/wp\/v2\/media\/24931"}],"wp:attachment":[{"href":"https:\/\/koshalsambada.in\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/koshalsambada.in\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}