India has published Notification S.O. 1009(E) of 4 March 2020 in the Official Gazette, which announces that the tax information exchange agreement with Brunei entered into force on 30 January 2020. The agreement, signed 28 February 2019, is the first of its kind between the two countries and generally applies from the date of its entry into force. However, the automatic exchange of information provisions of the agreement apply for taxable periods beginning on or after 1 January 2017, or wher…