Markets / IN
India
Mauritius for Indian investors and businesses.
The India-Mauritius corridor was rebuilt by the 2024 Second Protocol, Principal Purpose Test now embedded. Mauritius remains the right jurisdiction for substance-led Indian outbound and inbound investment.
At a glance
- DTAA
- India-Mauritius DTAA in force
- Second Protocol
- Signed 7 March 2024, PPT introduced
- Effect
- Treaty benefits subject to principal-purpose test
- Capital gains
- Pre-2017 grandfathering rules apply
Structures used in this corridor
What clients ask us
Mauritius-India investment structures
GBL vehicles for Indian FDI, structured to meet PPT requirements and capital-gains grandfathering where applicable.
Mauritius funds investing into India
Fund structures domiciled in Mauritius for Indian outbound and inbound strategies, using VCC or LP vehicles.
India-Mauritius treaty considerations
Post-2024 Protocol planning, substance requirements, and treaty-benefit eligibility under the Principal Purpose Test.
Holding structures for Indian entrepreneurs
Personal and corporate holding structures for Indian entrepreneurs expanding into Africa, the Middle East and ASEAN.
AcuFin's services for this corridor
Common questions
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