Tax treaty amendment: Article 23 paragraph reference revised to alter internal cross references under executive authority. The Central Government amends the India-Portugal tax convention by substituting 'paragraphs 1 and 2' with 'paragraphs 2 and 3' in paragraph 5 of Article 23, exercising powers under Section 90 of the Income tax Act after receiving Portugal's acceptance through the Ministry of External Affairs, thereby modifying the treaty's internal cross references in Article 23.