Exchange of Information procedures: seek field feedback to revise the manual and report cases yielding additional tax. Solicitation of stakeholder input on the Manual on Exchange of Information by a committee led by the Principal CCIT (IT & TP), New Delhi, requesting field formations to report operational difficulties and to submit case examples where information obtained from foreign tax authorities resulted in additional tax or penalty effects, including case description, information exchanged, and tax impact, to the undersigned in sealed cover by the stated deadline.
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 procedures: seek field feedback to revise the manual and report cases yielding additional tax.
Solicitation of stakeholder input on the Manual on Exchange of Information by a committee led by the Principal CCIT (IT & TP), New Delhi, requesting field formations to report operational difficulties and to submit case examples where information obtained from foreign tax authorities resulted in additional tax or penalty effects, including case description, information exchanged, and tax impact, to the undersigned in sealed cover by the stated deadline.
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