India-Belgium tax treaty protocol expands information exchange and mutual assistance in tax collection, including criminal tax matters and bank information. The Amending Protocol revises definitions (including competent authority and criminal tax matters), replaces the Exchange of Information article to mandate broad, confidential information exchange and compulsory information gathering measures (including bank and fiduciary-held information) subject to specified exceptions, and replaces Aid and Assistance in Recovery with an Assistance in the Collection of Taxes article obliging mutual acceptance and enforcement or conservancy of 'revenue claims' under domestic law subject to proportionality and public policy limits. The Protocol enters into force on the later notification date and is to be given effect in India.