Depository requirement: treaty must be lodged with the Secretary General of SAARC, who supplies certified copies to Member States. 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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Provisions expressly mentioned in the judgment/order text.
Depository requirement: treaty must be lodged with the Secretary General of SAARC, who supplies certified copies to Member States.
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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