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    <title>Protocol amending the Agreement between India and Vietnam for the avoidance of double taxation and for prevention of fiscal evasion with respect to taxes on income</title>
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    <description>Amendment modernises the DTAA by revising Exchange of Information to permit bank information and information absent a domestic tax interest, and by adding Assistance in the Collection of Taxes; it allows information received about a resident to be shared with other law enforcement agencies only with authorisation of the supplying State&#039;s Competent Authority.</description>
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