India

India has exchange of information relationships with 117 jurisdictions through 98 DTCs and 20 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Syrian Arab Republic DTC  10 Nov 2008  2008-11-10 18 Jun 2008  2008-06-18 Unreviewed No
Viet nam DTC  7 Sep 1994  1994-09-07 2 Feb 1995  1995-02-02 Unreviewed No
Bahamas, The TIEA  11 Feb 2011  2011-02-11 1 Mar 2011  2011-03-01 Yes Yes
Canada DTC  11 Jan 1996  1996-01-11 6 May 1997  1997-05-06 Yes No
Lithuania DTC  26 Jul 2011  2011-07-26 10 Jul 2012  2012-07-10 Yes Yes
Belize TIEA  18 Sep 2013  2013-09-18 25 Nov 2013  2013-11-25 Yes No
Luxembourg DTC  2 Jun 2008  2008-06-02 9 Jul 2009  2009-07-09 Yes No
Turkmenistan DTC  25 Feb 1997  1997-02-25 7 Jul 1997  1997-07-07 Unreviewed No
Malta DTC  8 Apr 2013  2013-04-08 7 Feb 2014  2014-02-07 Yes Yes
Russian Federation DTC  25 Mar 1997  1997-03-25 11 Apr 1998  1998-04-11 No No
Jordan DTC  20 Apr 1999  1999-04-20 16 Oct 1999  1999-10-16 Unreviewed No
Ukraine DTC  7 Apr 1999  1999-04-07 31 Oct 2001  2001-10-31 Yes No
Turkey DTC  31 Jan 1995  1995-01-31 1 Feb 1997  1997-02-01 Yes No
Tajikistan DTC  20 Nov 2008  2008-11-20 10 Apr 2009  2009-04-10 Unreviewed Yes
Egypt DTC  20 Feb 1969  1969-02-20 30 Sep 1969  1969-09-30 Unreviewed No
Greece DTC  11 Feb 1965  1965-02-11 17 Mar 1967  1967-03-17 No No
Armenia DTC  31 Oct 2003  2003-10-31 9 Sep 2004  2004-09-09 Unreviewed No
Bangladesh DTC  27 Aug 1991  1991-08-27 27 May 1992  1992-05-27 Unreviewed No
Kazakhstan DTC  9 Dec 1996  1996-12-09 2 Oct 1997  1997-10-02 No No
Faroe Islands DTC  8 Mar 1989  1989-03-08 13 Jun 1989  1989-06-13 Unreviewed No
Czech Republic DTC  1 Oct 1998  1998-10-01 27 Sep 1999  1999-09-27 Yes No
Germany DTC  19 Jun 1995  1995-06-19 26 Oct 1996  1996-10-26 No No
Uruguay DTC  8 Sep 2011  2011-09-08 21 Jun 2013  2013-06-21 Yes Yes
Mozambique DTC  30 Sep 2010  2010-09-30 28 Feb 2011  2011-02-28 Unreviewed Yes
Zambia DTC  5 Jun 1981  1981-06-05 18 Jan 1984  1984-01-18 Unreviewed No
Korea, Republic of DTC  19 Jul 1985  1985-07-19 1 Aug 1986  1986-08-01 Yes No
Qatar DTC  7 Apr 1999  1999-04-07 15 Jan 2000  2000-01-15 Yes No
Indonesia DTC  27 Jul 2012  2012-07-27 5 Feb 2016  2016-02-05 Yes Yes
Georgia DTC  24 Aug 2011  2011-08-24 8 Dec 2011  2011-12-08 Yes Yes
Pakistan DTC  13 Nov 2005  2005-11-13 19 May 2010  2010-05-19 Yes No
Trinidad and Tobago DTC  8 Feb 1999  1999-02-08 13 Oct 1999  1999-10-13 No No
Guernsey TIEA  20 Dec 2011  2011-12-20 11 Jun 2012  2012-06-11 Yes Yes
Australia DTC  25 Jul 1991  1991-07-25 30 Dec 1991  1991-12-30 Yes Yes
Montenegro DTC  8 Feb 2006  2006-02-08 23 Sep 2008  2008-09-23 Unreviewed No
Saint Kitts and Nevis TIEA  13 Nov 2014  2014-11-13 2 Feb 2016  2016-02-02 Unreviewed Yes
Bermuda TIEA  7 Oct 2010  2010-10-07 3 Nov 2010  2010-11-03 Yes Yes
Croatia DTC  12 Feb 2015  2015-02-12 28 Feb 2015  2015-02-28 Yes Yes
Belgium DTC  26 Apr 1993  1993-04-26 1 Oct 1997  1997-10-01 Yes No
Jersey TIEA  3 Nov 2011  2011-11-03 8 May 2012  2012-05-08 Yes Yes
Kuwait DTC  15 Jun 2006  2006-06-15 17 Oct 2007  2007-10-17 Unreviewed No
Malaysia DTC  9 May 2012  2012-05-09 26 Dec 2012  2012-12-26 Yes Yes
Mauritius DTC  24 Aug 1982  1982-08-24 11 Jun 1985  1985-06-11 Yes No
Cayman Islands TIEA  21 Mar 2011  2011-03-21 8 Nov 2011  2011-11-08 Yes Yes
Estonia DTC  19 Sep 2011  2011-09-19 20 Jul 2012  2012-07-20 Yes Yes
Namibia DTC  15 Feb 1997  1997-02-15 22 Jan 1999  1999-01-22 Unreviewed No
Monaco TIEA  31 Jul 2012  2012-07-31 3 Apr 2013  2013-04-03 Yes Yes
Singapore DTC  24 Jan 1994  1994-01-24 27 May 1994  1994-05-27 Yes Yes
Finland DTC  15 Jan 2010  2010-01-15 19 Apr 2010  2010-04-19 Yes No
France DTC  29 Sep 1992  1992-09-29 1 Aug 1994  1994-08-01 Yes No
Maldives TIEA  11 Apr 2016  2016-04-11 2 Aug 2016  2016-08-02 Unreviewed Yes
Botswana DTC  8 Dec 2006  2006-12-08 30 Jan 2008  2008-01-30 Yes No
Switzerland DTC  2 Nov 1994  1994-11-02 29 Dec 1994  1994-12-29 Yes Yes
Ireland DTC  6 Nov 2000  2000-11-06 26 Dec 2001  2001-12-26 Yes No
Bhutan DTC  13 Nov 2005  2005-11-13 19 May 2010  2010-05-19 Unreviewed No
Ethiopia DTC  25 May 2011  2011-05-25 15 Oct 2012  2012-10-15 Unreviewed Yes
Iceland DTC  23 Nov 2007  2007-11-23 21 Dec 2007  2007-12-21 Yes No
Uganda DTC  30 Apr 2004  2004-04-30 27 Aug 2004  2004-08-27 Yes No
Liberia TIEA  10 Mar 2011  2011-03-10 30 Mar 2012  2012-03-30 Yes Yes
Gibraltar TIEA  1 Feb 2013  2013-02-01 11 Mar 2013  2013-03-11 Yes Yes
Liechtenstein TIEA  28 Mar 2013  2013-03-28 18 Jan 2014  2014-01-18 Yes Yes
Uzbekistan DTC  29 Jul 1993  1993-07-29 25 Jan 1994  1994-01-25 Unreviewed Yes
Fiji DTC  30 Jan 2014  2014-01-30 15 May 2014  2014-05-15 Unreviewed Yes
China DTC  18 Jul 1994  1994-07-18 21 Nov 1994  1994-11-21 Yes No
Seychelles TIEA  26 Aug 2015  2015-08-26 28 Jun 2016  2016-06-28 Unreviewed Yes
Sweden DTC  24 Jun 1997  1997-06-24 25 Dec 1997  1997-12-25 Yes Yes
Oman DTC  2 Apr 1997  1997-04-02 3 Jun 1997  1997-06-03 Unreviewed No
Bulgaria DTC  26 May 1994  1994-05-26 23 Jun 1995  1995-06-23 Yes No
Slovakia DTC  27 Jan 1986  1986-01-27 13 Mar 1987  1987-03-13 Yes No
Morocco DTC  30 Oct 1998  1998-10-30 20 Feb 2000  2000-02-20 Yes Yes
Romania DTC  8 Mar 2013  2013-03-08 16 Dec 2013  2013-12-16 Yes Yes
Argentina TIEA  21 Nov 2011  2011-11-21 28 Jan 2013  2013-01-28 Yes Yes
Afghanistan DTC  13 Nov 2005  2005-11-13 19 May 2010  2010-05-19 Unreviewed No
Hungary DTC  3 Nov 2003  2003-11-03 1 Jan 2006  2006-01-01 Yes No
Virgin Islands, British TIEA  9 Feb 2011  2011-02-09 22 Aug 2011  2011-08-22 Yes Yes
Kenya DTC  12 Apr 1985  1985-04-12 20 Aug 1985  1985-08-20 Yes No
Poland DTC  21 Jun 1989  1989-06-21 26 Oct 1989  1989-10-26 Yes Yes
Former Yugoslav Republic of Macedonia DTC  17 Dec 2013  2013-12-17 12 Sep 2014  2014-09-12 Unreviewed Yes
Marshall Islands TIEA  17 Mar 2016  2016-03-17 not yet in force  1900-01-01 Yes Yes
Denmark DTC  8 Mar 1989  1989-03-08 13 Jun 1989  1989-06-13 Yes No
Mongolia DTC  22 Feb 1994  1994-02-22 29 Mar 1996  1996-03-29 Unreviewed No
Isle of Man TIEA  4 Feb 2011  2011-02-04 17 Mar 2011  2011-03-17 Yes Yes
Philippines DTC  12 Feb 1990  1990-02-12 21 Mar 1994  1994-03-21 Yes No
South Africa DTC  4 Dec 1996  1996-12-04 28 Nov 1997  1997-11-28 No No
Latvia DTC  18 Sep 2013  2013-09-18 28 Dec 2013  2013-12-28 Yes Yes
Macao, China TIEA  3 Jan 2012  2012-01-03 16 Apr 2012  2012-04-16 Yes Yes
Serbia DTC  8 Feb 2006  2006-02-08 23 Sep 2008  2008-09-23 Unreviewed No
United States DTC  12 Sep 1989  1989-09-12 1 Jan 1991  1991-01-01 Yes No
Tanzania DTC  27 May 2011  2011-05-27 12 Dec 2011  2011-12-12 Unreviewed Yes
Brazil DTC  26 Apr 1988  1988-04-26 11 Mar 1992  1992-03-11 Yes No
Libya DTC  2 Mar 1981  1981-03-02 1 Jul 1982  1982-07-01 Unreviewed No
New Zealand DTC  17 Oct 1986  1986-10-17 3 Dec 1986  1986-12-03 Yes No
San Marino TIEA  14 May 2014  2014-05-14 29 Aug 2014  2014-08-29 Yes Yes
Slovenia DTC  13 Jan 2003  2003-01-13 17 Feb 2005  2005-02-17 Yes No
Sri Lanka DTC  22 Jan 2013  2013-01-22 22 Oct 2013  2013-10-22 Unreviewed Yes
Albania DTC  8 Jul 2013  2013-07-08 4 Dec 2013  2013-12-04 Yes Yes
Bahrain TIEA  31 May 2012  2012-05-31 11 Apr 2013  2013-04-11 Yes Yes
Norway DTC  2 Feb 2011  2011-02-02 20 Dec 2011  2011-12-20 Yes Yes
Saudi Arabia DTC  25 Jan 2006  2006-01-25 1 Nov 2006  2006-11-01 No No
Netherlands DTC  30 Jul 1988  1988-07-30 21 Jan 1989  1989-01-21 Yes Yes
United Arab Emirates DTC  29 Apr 1992  1992-04-29 22 Sep 1993  1993-09-22 Yes Yes
Spain DTC  8 Feb 1993  1993-02-08 12 Jan 1995  1995-01-12 Yes No
Italy DTC  19 Feb 1993  1993-02-19 23 Nov 1995  1995-11-23 Yes No
Maldives DTC  13 Nov 2005  2005-11-13 19 May 2010  2010-05-19 Unreviewed No
Kyrgyzstan DTC  13 Apr 1999  1999-04-13 10 Jan 2001  2001-01-10 Unreviewed No
Sudan DTC  22 Oct 2003  2003-10-22 15 Apr 2004  2004-04-15 Unreviewed No
Myanmar DTC  2 Apr 2008  2008-04-02 30 Jan 2009  2009-01-30 Unreviewed Yes
Japan DTC  7 Mar 1989  1989-03-07 29 Dec 1989  1989-12-29 Yes No
Nepal DTC  27 Nov 2011  2011-11-27 16 Mar 2012  2012-03-16 Unreviewed Yes
United Kingdom DTC  25 Jan 1993  1993-01-25 26 Oct 1993  1993-10-26 Yes Yes
Chinese Taipei DTC  12 Jul 2011  2011-07-12 12 Aug 2011  2011-08-12 Unreviewed Yes
Mexico DTC  10 Sep 2007  2007-09-10 1 Feb 2010  2010-02-01 Yes Yes
Austria DTC  8 Nov 1999  1999-11-08 5 Sep 2001  2001-09-05 No No
Portugal DTC  11 Sep 1998  1998-09-11 5 Apr 2000  2000-04-05 Yes No
Colombia DTC  13 May 2011  2011-05-13 7 Jul 2014  2014-07-07 Yes Yes
Belarus DTC  27 Sep 1997  1997-09-27 17 Jul 1998  1998-07-17 Unreviewed No
Cyprus DTC  18 Nov 2016  2016-11-18 14 Dec 2016  2016-12-14 Unreviewed Yes
Israel DTC  29 Jan 1996  1996-01-29 15 May 1996  1996-05-15 Yes No
Thailand DTC  22 Mar 1985  1985-03-22 13 Mar 1986  1986-03-13 Unreviewed No