Exchange of tax information and mutual assistance in collection secured, preserving requested Party safeguards and procedural rights. The competent authorities shall exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement of taxes and ... Summary
Exchange of tax information and mutual assistance in collection secured, preserving requested Party safeguards and procedural rights.
The competent authorities shall exchange information foreseeably relevant to determination, assessment, collection, recovery and enforcement of taxes and to investigation or prosecution of tax matters, and shall lend mutual assistance in collection of tax claims, subject to the rights and safeguards under the laws or administrative practice of the requested Party; the requested Party must not unduly prevent or delay effective exchange or assistance. India has notified that the Agreement with Argentina shall take effect domestically under section 90 of the Income-tax Act.
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