Confidentiality limits disclosure to tax authorities for assessment and enforcement; consent required for onward disclosure. Confidentiality under the DTAA limits use and onward disclosure of information received; such information may be disclosed only to persons or authorities within the requested Party's jurisdiction concerned with assessment, collection, enforcement, prosecution, or determination of appeals for the taxes covered, and they must use it only for those purposes, with onward disclosure outside that scope requiring the express written consent of the competent authority of the requested Party.
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.
Confidentiality limits disclosure to tax authorities for assessment and enforcement; consent required for onward disclosure.
Confidentiality under the DTAA limits use and onward disclosure of information received; such information may be disclosed only to persons or authorities within the requested Party's jurisdiction concerned with assessment, collection, enforcement, prosecution, or determination of appeals for the taxes covered, and they must use it only for those purposes, with onward disclosure outside that scope requiring the express written consent of the competent authority of the requested Party.
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