Withholding tax reductions on cross border dividends, interest, royalties and fees after amendment of the India-Uzbekistan tax treaty. The Protocol amends the India-Uzbekistan double taxation agreement by lowering treaty withholding rates for dividends, interest, royalties and technical fees; substituting a comprehensive Exchange of Information provision with confidentiality and limited obligation safeguards; introducing Assistance in the Collection of Taxes enabling mutual collection and conservancy measures subject to domestic limitations; and adding a Limitation of Benefits clause denying treaty benefits where benefit seeking is a principal purpose or entities lack bona fide business activities, with specified entry into force and application dates and implementation under section 90 of the Income tax Act.