https://www.taxtmi.com/acts?id=6101 Exchange of information under the DTAA mandates that competent authorities share information necessary to implement the Agreement and to prevent or detect tax evasion, with exchanged information treated as secret and disclosed only to authorized persons; exchange may be on request. A Contracting State need not adopt measures contrary to its laws, provide information unobtainable under its laws, or disclose trade or professional secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information and may not refuse solely because information is held by a bank, financial institution, nominee, agent or fiduciary or relates to ownership interests. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 23 Dec 2024 15:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6101 Exchange of information under the DTAA mandates that competent authorities share information necessary to implement the Agreement and to prevent or detect tax evasion, with exchanged information treated as secret and disclosed only to authorized persons; exchange may be on request. A Contracting State need not adopt measures contrary to its laws, provide information unobtainable under its laws, or disclose trade or professional secrets or information contrary to public policy, but must use its information gathering measures to obtain requested information and may not refuse solely because information is held by a bank, financial institution, nominee, agent or fiduciary or relates to ownership interests. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6101