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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Exchange of information: requested party need not provide information not held or within its territorial jurisdiction.</h1> The provision governs exchange of information under the DTAA and permits requests irrespective of the subject's residency, while limiting a requested Party's obligation by excluding information not held by its authorities or not in the possession or control of persons within its territorial jurisdiction.

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