Exchange of information obligations enable cross-border tax information sharing between contracting parties for tax administration and compliance.

The Article defines core terms governing mutual tax information exchange: territorial scope of each Contracting Party; the competent authority for India and Maldives; definitions of "person," "company," "publicly traded company," "principal class of shares," and "recognised stock exchange;" the concepts of "collective investment fund or scheme," "tax," "requesting Party," "requested Party," "information gathering measures," and "information." It also provides that undefined terms take their contemporaneous meaning under the law of the applying Party unless context or mutual agreement provides otherwise.

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