https://www.taxtmi.com/acts?id=14904 The requested Party's competent authority must provide, upon request for tax purposes, information regardless of whether it is needed for its own tax purposes and must use all relevant information-gathering measures to obtain such information. Competent authorities shall be empowered to obtain bank and financial records, nominee and trustee information, and legal and beneficial ownership details for companies, partnerships, collective investment schemes, trusts, foundations and equivalent entities, subject to a limited exception for publicly traded entities when disproportionate difficulties would arise. en-us Tue, 30 Aug 2011 11:27:14 +0530 Thu, 06 Feb 2025 09:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14904 The requested Party's competent authority must provide, upon request for tax purposes, information regardless of whether it is needed for its own tax purposes and must use all relevant information-gathering measures to obtain such information. Competent authorities shall be empowered to obtain bank and financial records, nominee and trustee information, and legal and beneficial ownership details for companies, partnerships, collective investment schemes, trusts, foundations and equivalent entities, subject to a limited exception for publicly traded entities when disproportionate difficulties would arise. Act-Rules DTAA Tue, 30 Aug 2011 11:27:14 +0530 https://www.taxtmi.com/acts?id=14904