Exchange of information under DTAA: regular transmission of taxpayer transaction data to treaty partners via consolidated half yearly reports. Information relevant to recipients in treaty partner countries must be collected from returns of income or assessment proceedings using the prescribed proforma and compiled into consolidated half yearly reports to the Board's Foreign Tax Division for transmission under the exchange of information article of the Double Taxation Avoidance Agreements.
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 under DTAA: regular transmission of taxpayer transaction data to treaty partners via consolidated half yearly reports.
Information relevant to recipients in treaty partner countries must be collected from returns of income or assessment proceedings using the prescribed proforma and compiled into consolidated half yearly reports to the Board's Foreign Tax Division for transmission under the exchange of information article of the Double Taxation Avoidance Agreements.
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