Exchange of Information obligations expanded under amending protocol, creating broader information sharing and confidentiality rules with immediate effect. Notification under section 90 declares the amending Protocol to the India-Armenia tax convention entered into force on 14 June 2017 and that its provisions apply in India from that date. The Protocol replaces Article 26 with a new Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information, subject to confidentiality and limited exceptions, and requiring states to employ their information gathering measures even where they have no domestic interest in the information.