Exchange of information and assistance in collection enables cross-border tax information sharing and enforcement between India and Argentina. Agreement establishes mutual exchange of information and assistance in collection between India and Argentina for taxes specified, obliging competent authorities to provide foreseeably relevant information, to use information-gathering measures (including bank and ownership information) and, where permitted, depositions and originals. It permits requests for tax examinations abroad subject to domestic law, sets grounds for declining requests (including public policy and legal privilege), requires confidentiality of exchanged information, allocates ordinary and extraordinary costs, mandates implementing legislation, and provides a mutual agreement procedure and termination mechanism.