Exchange of tax information mandated between India and Japan with confidentiality, routine or on request sharing and defined disclosure limits. The Central Government directed that the modified India-Japan Double Taxation Agreement be given effect domestically. The competent authorities shall exchange necessary information and documents, treated as secret but disclosable to persons concerned with assessment, collection, enforcement or prosecution or to persons to whom the information relates. Exchange may be routine or on request, with a mutually agreed routine list. No State is obliged to act contrary to its laws or practices, to provide information unobtainable under its laws or administration, or to disclose trade or professional secrets or information against public policy. The Parties confirmed transitional application periods and that the exchange of notes constitutes an agreement entering into force on reply.
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 tax information mandated between India and Japan with confidentiality, routine or on request sharing and defined disclosure limits.
The Central Government directed that the modified India-Japan Double Taxation Agreement be given effect domestically. The competent authorities shall exchange necessary information and documents, treated as secret but disclosable to persons concerned with assessment, collection, enforcement or prosecution or to persons to whom the information relates. Exchange may be routine or on request, with a mutually agreed routine list. No State is obliged to act contrary to its laws or practices, to provide information unobtainable under its laws or administration, or to disclose trade or professional secrets or information against public policy. The Parties confirmed transitional application periods and that the exchange of notes constitutes an agreement entering into force on reply.
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