Exchange of information expands treaty obligations, enabling broader international tax information sharing and cooperation under the amended protocol. The Protocol replaces Article 26 with an expanded Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information (including documents), subject to confidentiality and specified limitations, clarifies that limitations do not permit refusal solely for lack of domestic interest or because information is held by financial institutions or fiduciaries, and adds that the 2010 wording covers tax examinations abroad; the Protocol enters into force the month following mutual notification and is to be given effect in India from that date.