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18 DE MAIO DE 2018

5

4 – If information is requested by a Contracting State in accordance with this Article, the other Contracting

State shall use its information gathering measures to obtain the requested information, even though that other

State may not need such information for its own tax purposes. The obligation contained in the preceding

sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit

a Contracting State to decline to supply information solely because it has no domestic interest in such

information.

5 – In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to

supply information solely because the information is held by a bank, other financial institution, nominee or

person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person."

Article II

The Contracting States agree to include the following paragraph in the Protocol to the Convention:

"Ad article 26

The supplying and the receiving agencies shall be obliged to take effective measures to protect the personal

data supplied against unauthorized access, unauthorized alteration and unauthorized disclosure."

Article III

This Protocol shall enter into force on the thirtieth day after the date on which diplomatic notes indicating

the completion of internal legal procedures necessary in each Contracting State for the entry into force of this

Protocol have been exchanged.

Article IV

This Protocol shall form an integral part of the Convention and shall remain in force as long as the

Convention remains in force.

In witness whereof, the undersigned, duly authorised thereto, have signed this Protocol.

Done in duplicate at Lisbon on this 24 day of June 2017, in the Portuguese, Hindi and English languages,

each text being equally authentic. In the case of any divergence of interpretation or application of this Protocol,

the English text shall prevail.

For the Government of the Portuguese Republic:

Francisco Duarte Lopes, Director General of External Policy of the Ministry of Foreign Affairs.

For the Government of the Republic of India:

K. Nandini Singla, Ambassador of the Republic of India to Portugal.

A DIVISÃO DE REDAÇÃO.