Recently, India signed its 13th Tax Info Exchange Agreement (TIEA) with which of the following countries?
[A]Cayman Islands

A Tax Information Exchange Agreement (TIEA) was signed between India and Gibraltar that among other things calls for transparent sharing of information. This is the 13th TIEA being signed by India. So far India has signed TIEAs with Bahamas, Bermuda, BritishVirgin Islands, Isle of Man, Cayman Islands, Jersey, Macau, Liberia, Argentina, Guernsey, Bahrain and Monaco. As per the agreement information must be predictably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by the agreement. Other features of the agreement include tax examination abroad and have specific provisions for providing banking and ownership information. It also says that the requesting state has to provide some minimum details about the information requested in order to justify the predictably relevant criteria.