Exchange of Tax Information: Enables cross border provision of foreseeably relevant information for tax administration and criminal tax matters. The Agreement under section 90 establishes a bilateral regime for the exchange of information between India and the British Virgin Islands, obliging competent authorities to provide, upon request, foreseeably relevant information for tax administration and enforcement, including ownership and financial institution data. It prescribes the required content of requests to demonstrate foreseeable relevance, timelines for acknowledgement and response, obligations to employ available information gathering measures subject to domestic law, permissible grounds for declining requests, confidentiality protections, cost allocation rules, implementing legislation, language of communication, and a mutual agreement procedure for resolving interpretation or implementation issues.