Double taxation agreement amendment updates residency, dividends tax treatment, information exchange and tax collection cooperation. Protocol amends the India-UK tax convention and, effective 27 December 2013 in India, revises treaty definitions of person and resident, replaces the Dividends article setting ceilings on source taxation where the beneficial owner is a resident of the other State, deletes Partnership provisions, expands Exchange of Information to permit foreseeably relevant information sharing, inserts Tax Examinations Abroad and Assistance in Collection of Taxes articles, and adds a Limitation of Benefits clause to deny treaty benefits when benefit seeking is a main purpose.