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<h1>Tax Info Exchange under DTAA: Enforce Laws, Ensure Confidentiality, Gather Data Beyond Domestic Needs, Protect Business Secrets.</h1> The statutory provision outlines the exchange of tax-related information between Contracting States under a Double Tax Avoidance Agreement (DTAA). Competent authorities are to exchange relevant information for enforcing tax laws, ensuring confidentiality akin to domestic laws. Information can be disclosed to relevant authorities and used in legal proceedings, with permission required for other uses. States are not obliged to perform actions contrary to their laws or supply unobtainable information, nor disclose sensitive business secrets. States must gather requested information even if not needed domestically, and cannot refuse information solely due to its financial nature or lack of domestic interest.