Reference made to Swiss authorities for obtaining information regarding assessee’s Swiss bank account for period prior to 1-4-2011. Amending Protocol dated 30-8-2010 substituted Article 26 and, in absence of any saving clause, earlier exchange of information provision stood obliterated/novated. Under Art. 14(3) of the Amending Protocol, substituted Article 26 applied only to information relating to fiscal years beginning on or after 1-4-2011.  Hence request made by Indian competent authority on 11-6-2013 for information pertaining to earlier years was not in terms of DTAA.  Consequently, Revenue could not claim exclusion of one year under Explanation (ix) to S. 153B for computing limitation for completion of assessments u/s 153A. Tribunal was justified in holding that assessments dated 4-3-2015 for AYs 2006-07 to 2011-12 were barred by limitation and in quashing same.  Revenue’s appeals dismissed. (AY. 2006-07 to 2011-12)