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of <h1>India and Armenia amend agreement to enhance exchange of tax information, ensure confidentiality, and prevent fiscal evasion.</h1> The notification concerns the amendment of the agreement between the governments of India and Armenia regarding the avoidance of double taxation and prevention of fiscal evasion related to income taxes. The protocol, signed on January 27, 2016, replaces Article 26 of the original 2003 Convention, detailing the exchange of tax-related information between the two countries. It mandates that information exchanged be treated as confidential and used solely for tax-related purposes, with certain exceptions for public court proceedings. The amendment took effect on June 14, 2017, following the completion of necessary legal procedures.
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