Tax treaty amendment expands information exchange and adds cross-border tax collection assistance between contracting states. The Central Government directed that the Protocol amending the India-Japan tax Convention be given effect in India as of the Protocol's entry into force. The Protocol replaces Article 11(3)-(4) to limit source state taxation of interest to specified cases involving governments, central banks or wholly government owned financial institutions and clarified eligible institutions lists; it replaces Article 26 to broaden exchange of foreseeably relevant tax information subject to confidentiality and exceptions; and it adds Article 26A establishing mutual assistance in collection of defined revenue claims, including conservancy and collection measures under domestic law, with enumerated limitations.