https://www.taxtmi.com/acts?id=5590 Article 28 requires competent authorities to exchange information and documents necessary to implement the Convention and domestic tax laws for covered taxes, including to prevent fraud or tax evasion, with received information treated as secret; disclosure of information originally secret in the transmitting State is limited to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and may be used only for those purposes, while authorities must consult to develop conditions and methods for routine or on-request exchanges, subject to limits preventing obligations that conflict with domestic law, unavailable information, or disclosure of trade or other protected secrets. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 12 Mar 2009 11:23:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5590 Article 28 requires competent authorities to exchange information and documents necessary to implement the Convention and domestic tax laws for covered taxes, including to prevent fraud or tax evasion, with received information treated as secret; disclosure of information originally secret in the transmitting State is limited to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and may be used only for those purposes, while authorities must consult to develop conditions and methods for routine or on-request exchanges, subject to limits preventing obligations that conflict with domestic law, unavailable information, or disclosure of trade or other protected secrets. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5590