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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>India-Armenia Protocol Amends Article 26 to Enhance Tax Information Exchange, Ensuring Confidentiality and Compliance with Domestic Laws.</h1> The Protocol amends the Convention between the governments of India and Armenia for the avoidance of double taxation and prevention of fiscal evasion concerning income taxes. It revises Article 26 on the exchange of information, allowing competent authorities to share relevant tax information, including documents, for enforcing domestic tax laws. The exchanged information must remain confidential and used solely for tax-related purposes, with specific exceptions. The Protocol prohibits imposing obligations that conflict with domestic laws or require disclosure of sensitive information. It mandates cooperation in information gathering, even if the requested state has no domestic interest in the information, and specifies conditions for its entry into force.