Correct Answer : Option (D) - Marshall Islands
Note : The Agreement between the Government of India and the Government of the Marshall Islands for the Exchange of Information with respect to taxes was signed on 18th March, 2016 at Majuro, the Republic of the Marshall Islands. The Indian-Marshall Tax Information Exchange Agreement (TIEA) was notified to the gazette of India. The agreement provides a framework for the exchange of Information in tax matters which helps in tax evasion and tax avoidance. It provides information like banking and ownership between two countries for tax purposes.