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of <h1>India and South Africa Amend Double Taxation Agreement: New Rules on Tax Information Exchange in Article 25</h1> The Government of India and the Government of South Africa have amended their Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion, originally signed in 1996. The amendment, signed in Pretoria on July 26, 2013, and effective from November 26, 2014, revises Article 25 concerning the exchange of information. The new provisions mandate that the competent authorities of both countries exchange relevant tax information while ensuring confidentiality and restricting its use to specified purposes. The amendment also outlines conditions under which information may be withheld and clarifies that financial institutions cannot refuse to supply information solely due to lack of domestic interest.
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