Exchange of information: Requested party need not produce information not held or under its territorial control. Article 2 permits exchange of information under the DTAA regardless of the person's residence or where information is held, while providing that a ... Summary
Exchange of information: Requested party need not produce information not held or under its territorial control.
Article 2 permits exchange of information under the DTAA regardless of the person's residence or where information is held, while providing that a Requested Party is not obliged to supply information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction.
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