Exchange of information: bilateral assistance for tax administration and enforcement with confidentiality safeguards. The competent authorities of India and Saint Kitts and Nevis shall provide assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement and investigation or prosecution of tax matters; such information must be treated as confidential as provided in the Agreement, and domestic legal rights and safeguards of the requested Party remain applicable to the extent they do not unduly prevent or delay effective exchange of information.
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Exchange of information: bilateral assistance for tax administration and enforcement with confidentiality safeguards.
The competent authorities of India and Saint Kitts and Nevis shall provide assistance through exchange of information foreseeably relevant to administration and enforcement of domestic tax laws, including determination, assessment, collection, recovery, enforcement and investigation or prosecution of tax matters; such information must be treated as confidential as provided in the Agreement, and domestic legal rights and safeguards of the requested Party remain applicable to the extent they do not unduly prevent or delay effective exchange of information.
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