Double taxation agreement amendment: substitution of Japan Bank for International Cooperation updates tax exemption coverage for interest. Amendment to the India-Japan Convention replaces the listed financial institution in Article 11(4)(a)(ii), substituting 'international business unit of Japan Finance Corporation' with Japan Bank for International Cooperation, thereby updating the roster of institutions treated as government owned financial entities for exemption from tax on interest; the Central Government issues the notification under domestic treaty implementation powers and declares the amendment to have retrospective operative effect.