Confidentiality of tax information: disclosure permitted only to domestic tax authorities for tax administration purposes with consent required for onward sharing. Information received under the DTAA must be treated as confidential and disclosed only to persons or authorities within the Requested Party's jurisdiction involved in assessment, collection, enforcement, prosecution, or determination of appeals relating to the taxes covered; such recipients may use the information only for those purposes and disclosure to other persons, authorities, or jurisdictions requires the competent authority's express written consent.
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.
Confidentiality of tax information: disclosure permitted only to domestic tax authorities for tax administration purposes with consent required for onward sharing.
Information received under the DTAA must be treated as confidential and disclosed only to persons or authorities within the Requested Party's jurisdiction involved in assessment, collection, enforcement, prosecution, or determination of appeals relating to the taxes covered; such recipients may use the information only for those purposes and disclosure to other persons, authorities, or jurisdictions requires the competent authority's express written consent.
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