II SÉRIE-A — NÚMERO 85

16

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE PORTUGUESE

REPUBLIC AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE

TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

The Portuguese Republic and the Republic of India,

Desiring to amend the Convention between the Government of the Portuguese Republic and the Government

of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect

to Taxes on Income, which was signed on the 11th September 1998 (hereinafter referred to as “the Convention”),

Agree as follows:

ARTICLE I

The text of Article 26 of the Convention is deleted and replaced by the following:

“1. The competent authorities of the Contracting States shall exchange such information (including

documents or certified copies of the documents) as is foreseeably relevantfor carrying out the provisions of this

Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and

description imposed on behalf of the Contracting States, or of their political or administrativesubdivisions or local

authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is

not restricted by Articles 1 and 2.

2. Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same

manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or

authorities (including courts and administrative bodies) concerned with the assessment or collection of, the

enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in

paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such

purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding

the foregoing, information received by a Contracting State may be used for other purposes when such information

may be used for such other purposes under the laws of both States and the competent authority of the supplying

State authorises such use.

3. In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting

State the obligation:

(a) to carry out administrative measures at variance with the laws and administrative practice of that or of

the other Contracting State;

(b) to supply information which is not obtainable under the laws or in the normal course of the administration

of that or of the other Contracting State;

(c) to supply information which would disclose any trade, business, industrial, commercial or professional

secret or trade process, or information the disclosure of which would be contrary to public policy (ordre public).

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.