India Notifies New India-Qatar DTAA: Key Changes And Implications

India recently notified the new Double Taxation Avoidance Agreement (' New DTAA'), entered into with the state of Qatar, on October 24, 2025.¹ The DTAA and the corresponding protocol were signed at New Delhi on February 18, 2025,² and came into force on September 10, 2025. The preceding treaty between the two nations was signed on April 7, 1999 and had been in effect since January 15, 2000.³

Broadly, the New DTAA modernises the treaty framework along two tracks. Firstly, it incorporates several Base Erosion and Profit Shifting ('BEPS') measures that were introduced through the Multilateral Instrument ('MLI')⁴; secondly, it introduces a range of bilateral policy changes on rates, scope and definitions that have not been sourced from the MLI. The result is a comprehensive refresh of the 1999 text, with clearer anti-abuse architecture, a more robust Permanent Establishment ('PE') article, refined distributive rules and an updated administrative toolkit.