Here are some of the key provisions of the India-Singapore DTAA:

1. Taxation of Business Profits: Business profits earned by a Singaporean resident in India are taxable in India only if the resident has a permanent establishment in India. Similarly, business profits earned by an Indian resident in Singapore are taxable in Singapore only if the resident has a permanent establishment in Singapore.
2. Taxation of Dividends: Dividends paid by a company resident in India to a Singaporean resident are taxed at a maximum rate of 15% in India. Conversely, dividends paid by a company resident in Singapore to an Indian resident are taxed at a maximum rate of 10% in Singapore.
3. Taxation of Interest and Royalties: Interest and royalties paid by an Indian resident to a Singaporean resident are subject to withholding tax at a maximum rate of 10%, while interest and royalties paid by a Singapore resident to an Indian resident are subject to withholding tax at a maximum rate of 15%.
4. Capital Gains: Capital gains arising from the sale of shares of a company resident in India are taxable in India if more than 50% of the value of the shares is derived from immovable property located in India. However, if the shares are listed on a recognized stock exchange, the capital gains are taxable only in the country of residence of the seller. Capital gains arising from the sale of shares of a company resident in Singapore are taxable only in Singapore.
5. Exchange of Tax Information: The tax authorities of both contracting countries exchange tax information as needed to prevent tax evasion and fraud.
6. Grandfathered Investments: Shares acquired on or before April 1, 2017, that are not subject to the provisions of the protocol are subject to a revised limitation of benefits to avail of the capital gain tax benefits under the DTAA.
7. Profits from International Traffic: Profits derived by an enterprise of a contracting state from the operation of ships or aircraft in international traffic are taxable only in that state.