Exchange of information: enhanced tax information sharing and mutual assistance under amended India-Kuwait tax pact. The Protocol amends the India-Kuwait tax agreement by specifying the Kuwaiti tax coverage and replacing Article 26 with an expanded Exchange of Information regime requiring competent authorities to exchange foreseeably relevant tax information, maintain confidentiality consistent with domestic law, permit limited authorised secondary use, and use information-gathering measures to obtain requested data even absent domestic interest; bank or fiduciary status is not a ground to refuse information. It also provides for mutual assistance in revenue collection and enters into force after reciprocal completion of domestic procedures.