Exchange of information expanded to require mutual provision of foreseeably relevant tax data and protect confidentiality. The Protocol amends the India-Bangladesh Convention by replacing Article 21 to provide tax exemptions for students present solely for education or training (covering grants, external maintenance payments and study related employment remuneration, limited to a reasonable period and not exceeding six consecutive years), and by replacing Article 28 to require exchange of foreseeably relevant tax information (including documents), impose secrecy and limited disclosure rules, preserve specified limitations on assistance, and require requested States to use information gathering measures even absent domestic interest; the Protocol enters into force upon reciprocal notification and takes effect from the date specified.
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.
Exchange of information expanded to require mutual provision of foreseeably relevant tax data and protect confidentiality.
The Protocol amends the India-Bangladesh Convention by replacing Article 21 to provide tax exemptions for students present solely for education or training (covering grants, external maintenance payments and study related employment remuneration, limited to a reasonable period and not exceeding six consecutive years), and by replacing Article 28 to require exchange of foreseeably relevant tax information (including documents), impose secrecy and limited disclosure rules, preserve specified limitations on assistance, and require requested States to use information gathering measures even absent domestic interest; the Protocol enters into force upon reciprocal notification and takes effect from the date specified.
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