| Country | Summary | Signature | Entry into Force | Effective Date | Status |
| Bilateral Double Taxation Avoidance Agreements | |||||
| United Arab Emirates | Double Tax Avoidance Agreement | 17-Oct-17 | 21-Jun-18 | 01-Jan-17 | In Force |
| India | Air Transport Agreement between Maldives and India | 11-Apr-16 | 01-Aug-16 | 01-Jan-17 | In Force |
| Bangladesh | Double Tax Avoidance Agreement | 23-Dec-21 | Awaiting Notification | Awaiting Notification | To be Enforced |
| Malaysia | Double Tax Avoidance Agreement | 24-May-23 | To be Enforced | To be Enforced | To be Enforced |
| Multilateral Double Taxation Avoidance Agreement | |||||
| SAARC | SAARC Limited Multilateral Agreement on Avoidance of Double Taxation | 13-Nov-05 | 19-Apr-10 | 01-Jan-12 | In Force |
| SAARC | Amendment to SAARC Limited Multilateral Agreement on Avoidance of Double Taxation | 13-Nov-05 | 19-Apr-10 | 01-Jan-12 | In Force |
| Tax Information Exchange Agreements | |||||
| India | Agreement for Exchange of Information with Respect to Taxes | 11-Apr-16 | 01-Aug-16 | 01-Aug-16 | In Force |
| Mutual Administrative Assistance in Tax Matters | |||||
| Multilateral | Convention on Mutual Administrative Assistance in Tax Matters | 11-Aug-21 | 01-Dec-21 | 01-Jan-22 | In Force |
| Multilateral Framework Agreement | |||||
| Multilateral | Multilateral Competent Authority Agreement on Automatic Exchange of Country-by-Country Reports | 12-Aug-21 | 01-Dec-21 | 01-Jan-22 | In Force |
| Multilateral | Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information | 12-Aug-21 | 01-Dec-21 | 01-Jan-21 | In Force |
For details regarding exemptions granted to non-resident airlines and shipping operators under Section 12(k) of the Income Tax Act, please click here.