evidence: On 7 March 2024, India and Mauritius signed a Protocol amending the double-taxation avoidance agreement signed between India and Mauritius (India-Mauritius tax treaty). [...] While India and Mauritius were signatories to the MLI and India designated the India-Mauritius tax treaty as a covered tax agreement to be amended by the MLI, this result could not be implemented because Mauritius did not include India-Mauritius tax treaty as a covered tax agreement. [...] - The Preamble to the India-Mauritius tax treaty is replaced to state that the intention of the tax treaty is to avoid double taxation without creating opportunities of non-taxation or reduced taxation through tax evasion/tax avoidance.