https://www.taxtmi.com/acts?id=5558 Article 26 requires the competent authorities to exchange necessary information, including documents, for carrying out the Agreement or domestic tax laws covering the taxes concerned, with exchanged information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article excludes any obligation to undertake measures contrary to domestic laws or practices, to provide unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 28 Aug 2024 15:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5558 Article 26 requires the competent authorities to exchange necessary information, including documents, for carrying out the Agreement or domestic tax laws covering the taxes concerned, with exchanged information treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes; disclosure in public court proceedings or judicial decisions is permitted. The Article excludes any obligation to undertake measures contrary to domestic laws or practices, to provide unobtainable information, or to disclose trade or professional secrets or information contrary to public policy. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5558