The third protocol amending the existing India-Singapore Double Taxation Avoidance Agreement (DTAA) entered into force on Monday, Singapore’s tax authorities have said. This would mean that the provisions provided in the third protocol — signed in December 2016 — have become law in the island country, legal experts said. Shailesh Kumar, Director- Direct Taxation shares his views on aforementioned story for Hindu Business Line. Attached is link to the article