CBDT weekly summary

CBDT updates 12-18 October 2026: Mauritius tax treaty protocol

CBDT notified the India-Mauritius treaty protocol, a revised penalty waiver Form 161 and a new reporting line for appeals officers.

The week in brief

What changed

3 points

01
CBDT notified the protocol amending the India-Mauritius tax treaty. New Article 27B denies treaty benefits where obtaining them was a principal purpose of an arrangement.
02
The Income-tax (Sixth Amendment) Rules, 2026 revise Form 161, the application for waiver of penalty under section 440(2) of the Income-tax Act, 2025.
03
Notification 133/2026 places Joint and Additional Commissioners (Appeals) under the jurisdictional Principal Chief or Chief Commissioner.

Complied AI condensed the week's CBDT records into the points above. Use the inline links to check each underlying update.