Exchange of information expanded to compel cross-border tax data sharing; mutual assistance added for tax collection and conservancy. The Central Government notifies that the Third Protocol to the India-New Zealand tax Convention is given effect in India; it replaces Article 26 with an expanded Exchange of Information regime obliging competent authorities to exchange foreseeably relevant information (including bank, nominee and fiduciary held information) subject to confidentiality, limited use and narrow exceptions, and adds Article 26A requiring mutual assistance in the collection of revenue claims and measures of conservancy under the assisting State's laws, while preserving limits for public policy, domestic legal practice, and disproportionate administrative burden.