Which statement is not correct regarding the important tax agreement between India and Mauritius?

• A. Government of India will levy capital gains tax on investments coming through Mauritius.
• B. About 40 percent of the investments in India come from Mauritius.
• C. Information exchange between India and Mauritius will increase, there will be transparency in tax matters and tax evasion will stop.
• D. With this agreement, the way was cleared for the amendment of the tax treaty between the two countries in 1965.