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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>Depository requirement: treaty must be lodged with the Secretary General of SAARC, who supplies certified copies to Member States.</h1> The agreement must be deposited with the Secretary General of SAARC, who will hold the instrument as the official repository and furnish a certified copy of the treaty to each Member State, establishing a centralised custody and distribution mechanism for double tax avoidance instruments among SAARC Members.

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