Exchange of tax information: competent authorities must share foreseeably relevant data to support tax administration and enforcement. Notification under Section 90 gives effect to the Agreement between India and Gibraltar for exchange of information with respect to taxes from its entry into force. The Agreement requires competent authorities to provide assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including bank and financial records and legal and beneficial ownership information, subject to limits where information is not held within territorial jurisdiction or where disproportionate difficulties or legal privileges apply.