evidence: The first claim is that ‘double taxation avoidance agreement signed with Mauritius, Cyprus, Singapore’. [...] The website of the Income Tax department displays all the DTAAs that India has signed. Mauritius, Cyprus and Singapore are on that list along with tens of others. As per the Income Tax website, there are about 135 such agreements of varying nature. [...] The agreement with Cyprus states that ‘an agreement and protocol between the Government of the Republic of India and the Government of the Republic of Cyprus for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income as set out in the Annexure to this notification, was signed at Nicosia, Cyprus on the 18th day of November, 2016’.