Singapore leapfrogged Mauritius to become India’s largest source of Foreign Direct Investment months before the country’s double tax avoidance agreement with Singapore came into force. Singapore toppled Mauritius, as FDI in equity from Singapore crossed 41 per cent during April and December 2018 to nearly USD 13 billion, while FDI from Mauritius slipped 55 per cent from a year back to only USD 6 billion, displayed the latest official data, the Financial Express reported.