Elimination of double taxation expanded-protocol updates permanent establishment rules, exchange of information and principal purpose test. Notification under section 90 gives effect to the Protocol amending the India-China tax Agreement. The Protocol updates scope and title, treats income from fiscally transparent entities, requires competent authority tie breaker for dual non individual residents, broadens the Permanent Establishment concept with 183 day thresholds and agency rules, preserves business profits attribution to PEs, exempts certain interest paid to governments, central banks and listed government owned financial institutions, modifies methods for elimination of double taxation, expands exchange of information obligations, and inserts a principal purpose test denying treaty benefits obtained principally to secure those benefits.