Date: 2026-04-02Category: Extra OrdinaryState: Union GovernmentCountry: India
Notification under Section 90(1) of the Income tax Act, 1961 for notifying the MoU for Assistance in Collection of Taxes as Mode of Application of Article 26A of the Convention between the Government of the Republic of India and the Government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income settled between the competent authorities of Japan and India
**Executive Summary**
The Ministry of Finance has notified a Memorandum of Understanding (MoU) between India and Japan to provide mutual assistance in the collection of taxes. Signed in mid-2025, the agreement implements Article 26A of the existing tax convention to prevent fiscal evasion and double taxation. The provisions became effective for all tax collection requests made after July 8, 2025.
**Key Points / Main Content**
* **Legal Authority and Framework**
* The notification is issued under sub-section (1) of section 90 of the Income-tax Act, 1961.
* The MoU establishes the "Mode of Application" for Article 26A of the Convention between the Republic of India and the Government of Japan.
* The primary objectives are the avoidance of double taxation and the prevention of fiscal evasion regarding income taxes.
* **Timeline and Effective Dates**
* The MoU was signed in Tokyo on June 30, 2025, and in New Delhi on July 8, 2025.
* In accordance with paragraph 21 of the MoU, the provisions apply to requests for tax collection made after the later date of signature (July 8, 2025).
* The official Gazette notification formalizing these provisions is dated April 2, 2026.
* **Scope of Application**
* The agreement mandates that all provisions set out in the MoU's Annexure shall be given effect within the Union of India.
* Cooperation is specifically targeted at assistance in the collection of tax revenue between the two sovereign nations.
**Impact Analysis**
**Government of India (Ministry of Finance/Income-tax Department)**
**Impact**
The Department now has a formal, legally binding framework to seek assistance from Japanese authorities for tax collection and is reciprocally obligated to assist Japan.
**Action Required**
Competent authorities must process and execute tax collection requests in alignment with the procedures detailed in the MoU for all cases arising after July 8, 2025.
**Government of Japan (Competent Authorities)**
**Impact**
Japanese tax authorities gain a streamlined mechanism to recover tax dues from entities or assets located within the Union of India.
**Action Required**
Coordinate with Indian counterparts to submit formal requests for assistance in collection as per the agreed "Mode of Application."
**Taxpayers with liabilities in India and Japan**
**Impact**
Individuals or entities with outstanding tax liabilities in one country can now face collection actions initiated by the authorities of the other country.
**Action Required**
Ensure settlement of cross-border tax obligations to avoid inter-governmental recovery proceedings enabled by this bilateral assistance framework.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation under which the Central Government exercised powers (Section 90) to notify and give effect to the tax agreement.
Convention between the Government of the Republic of India and the Government of Japan for the avoidance of double taxation: The bilateral treaty aimed at preventing double taxation and fiscal evasion, under which the specific assistance in tax collection is framed.
Memorandum of Understanding for Assistance in Collection of taxes: The specific agreement outlining the mode of application for Article 26A of the India-Japan tax convention, made effective by this notification.
Ministry of Finance: The primary government ministry (specifically the Department of Revenue) responsible for issuing the notification and overseeing tax-related international agreements.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-02042026-271537
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CG-DL-E-02042026-271537
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असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1650] नई ददल्ली बहृ स्ट्प जतिार, अप्रलै 2, 2026/चत्रै 12, 1948 13, 1947 26/पौष 17, 1947
No. 1650] NEW DELHI, THURSDAY, APRIL 2, 2026/CHAITRA 12, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
अजधसचू ना
नई ददल्ली, 2 अप्रैल, 2026
(आयकर)
का.आ. 1715(अ).—जबदक आय पर कर के सबं ंध में दोहरे कराधान से बचाि और राज जित्तीय अपिचं न के
जनिारण के जलए, भारत गणराज्य की सरकार और जापान की सरकार के बीच हुए अजभसमय के अनुच्छेद 26क के लागू
होने की रीजत के रूप में कर सग्रं हण में सहायता के जलए समझौता ज्ञापन, जो इस अजधसूचना के साथ संलग्न उपबधं म ें
प्रदर्शित है (जजस े इसमें इसके पश्चात् उक्त ज्ञापन कहा गया है), पर तारीख 30 जून, 2025 को टोक्यो में और
तारीख 8 जुलाई, 2025 को नई ददल्ली में हस्ट्ताक्षर दकए गए थे;
और जबदक उक्त ज्ञापन का पैरा 21 यह उपबधं करता है दक उक्त ज्ञापन के उपबधं दो सक्षम प्राजधकाररयों द्वारा
दकए गए हस्ट्ताक्षर की तारीखों की बाद िाली तारीख के पश्चात् दकए गए कर संग्रहण के जलए दकसी आिेदन के संबधं म ें
लागू होंग;े
और जबदक उक्त ज्ञापन के प्रिृत होने की तारीख भारत में हस्ट्ताक्षर की तारीख है, जो दो सक्षम प्राजधकाररयों द्वारा
दकए गए हस्ट्ताक्षर की तारीखों की बाद िाली तारीख है, अथाता ् तारीख 8 जुलाई, 2025। उक्त ज्ञापन 8 जुलाई, 2025 के
पश्चात् कर संग्रहण के जलए दकसी आिेदन के सबं धं में प्रभािी होगा;
2415 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
अत: अब, केन्द्र सरकार आयकर अजधजनयम, 1961 (1961 का 43) की धारा 90 की उपधारा (1) द्वारा प्रदत्त
िजक्तयों का प्रयोग करते हुए, यह अजधसूजचत करती है दक इसके साथ उपाबधं में यथाप्रदर्शित उक्त समझौता ज्ञापन के
उपबधं ो को भारत संघ के सबं ंध में प्रभािी दकया जाएगा।
[अजधसूचना सं. 56/2026 फा.सं. 500/22/2022-एफटी&टीआर-V]
भास्ट्कर गोस्ट्िामी, सयं ुक्त सजचि
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 2nd April, 2026
(Income-Tax)
S.O. 1715(E).—Whereas, the Memorandum of Understanding for Assistance in Collection of taxes, as the
Mode of Application of Article 26A of the Convention between the Government of the Republic of India and the
Government of Japan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on
income, was signed at Tokyo on the 30th June, 2025 and at New Delhi on the 8th July, 2025 as set out in the Annexure
appended to this notification (hereinafter referred to as the said Memorandum);
And whereas, paragraph 21 of the said Memorandum provides that the provisions of the said Memorandum
shall apply in respect of any request for collection of taxes made after the later of the dates of signature by two
competent authorities;
And whereas, the date of entry into force of the said Memorandum being the date of signature in India, which
is the later of the dates of signature of the two competent authorities, that is, the 8th day of July, 2025, the said
Memorandum shall have effect in India in respect of any request for collection of taxes made after the 8th July, 2025;
Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act,
1961 (43 of 1961), the Central Government hereby notifies that all the provisions of the said Memorandum of
Understanding as set out in the Annexure hereto, shall be given effect to in the Union of India.
[Notification No. 56/2026 F. No. 500/22/2022-FT&TR-V]
BHASKAR GOSWAMI, Jt. Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.