https://www.taxtmi.com/acts?id=14901 Article 2 requires Contracting Parties to exchange tax information irrespective of the person's residency or where information is held, but a Requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. en-us Tue, 30 Aug 2011 11:26:18 +0530 Wed, 05 Feb 2025 13:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14901 Article 2 requires Contracting Parties to exchange tax information irrespective of the person's residency or where information is held, but a Requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. Act-Rules DTAA Tue, 30 Aug 2011 11:26:18 +0530 https://www.taxtmi.com/acts?id=14901