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    <title>Relaxation in Information Sharing Norms by Switzerland</title>
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    <description>The DTAA amendment permits exchange of banking information and information without domestic tax interest, enabling India to request banking records in specified cases. The requesting state must supply the target individual&#039;s name and, where available, identifying particulars and the name and address of any person believed to possess the information; these procedural safeguards aim to prevent fishing expeditions while preserving effective information exchange.</description>
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      <description>The DTAA amendment permits exchange of banking information and information without domestic tax interest, enabling India to request banking records in specified cases. The requesting state must supply the target individual&#039;s name and, where available, identifying particulars and the name and address of any person believed to possess the information; these procedural safeguards aim to prevent fishing expeditions while preserving effective information exchange.</description>
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