Exchange of information and collection assistance: mutual obligation to share tax relevant information and support cross border tax collection. Notification under s.90 gives effect in India to an Agreement with Saint Vincent and the Grenadines for Exchange of Information and Assistance in Collection covering taxes of every kind. Competent authorities must exchange information foreseeably relevant to tax administration, obtain bank, financial and beneficial ownership data as permitted, and assist in collection and conservancy measures under domestic procedures. Requests must state identity, period, nature, tax purpose, grounds for possession, and efforts to obtain information domestically; requested Parties must acknowledge, notify deficiencies, and respond promptly. Confidentiality, grounds for refusal, implementation legislation and mutual agreement procedures are provided.