India signed the fourth Tax Information Exchange Agreement(TIEA) in February 2011 with a country considered a tax heaven. This TIEA is with

India signed the Tax Information Exchange Agreement (TIEA) with the Bahamas in February 2011 as part of international efforts to combat tax evasion and enhance transparency in financial matters. TIEAs allow countries to exchange banking and tax information. The Bahamas, considered a tax haven, was one of several such agreements India signed with various jurisdictions to track black money and tax evasion.