Exchange of Information: route tax information requests through designated competent authorities to ensure timely, confidential responses. Outbound and inbound tax information requests must be routed through the designated Competent Authorities (JS(FT&TR I) for North America/Europe/Japan; JS(FT&TR II) for the rest of the world) using the prescribed Proforma. Requests must state the tax purpose, time period, grounds that the information is held in the requested jurisdiction, and foreseeable relevance; separate Proformas are required per taxpayer and per country. Field units must meet prescribed timelines, provide interim/final Annexure G/I reports and feedback within two months, and maintain strict confidentiality and secure handling of exchanged data.
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.
Exchange of Information: route tax information requests through designated competent authorities to ensure timely, confidential responses.
Outbound and inbound tax information requests must be routed through the designated Competent Authorities (JS(FT&TR I) for North America/Europe/Japan; JS(FT&TR II) for the rest of the world) using the prescribed Proforma. Requests must state the tax purpose, time period, grounds that the information is held in the requested jurisdiction, and foreseeable relevance; separate Proformas are required per taxpayer and per country. Field units must meet prescribed timelines, provide interim/final Annexure G/I reports and feedback within two months, and maintain strict confidentiality and secure handling of exchanged data.
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