Exchange of tax information: Agreement provisions effective in India; notification published and circulated for implementation. The Department circulates the Notification of the Agreement between the Republic of India and Gibraltar on exchange of information with respect to taxes, published in the Gazette and enclosed; instructs dissemination to specified tax administration units and requests placement on the Departmental website. All provisions of the Agreement are to be given effect within the Union of India from the Agreement's effective date to enable implementation of its information-exchange mechanisms.