https://www.taxtmi.com/acts?id=14983 Competent authorities must exchange necessary tax information, including documents, to administer the Agreement and domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, though public court disclosure is permitted. States are not required to take measures contrary to their laws or practices, to furnish unobtainable information, or to disclose trade or public policy sensitive secrets; requested States must use their information gathering powers even if they lack a domestic interest, subject to those limitations. en-us Tue, 30 Aug 2011 12:06:49 +0530 Tue, 17 Dec 2024 17:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14983 Competent authorities must exchange necessary tax information, including documents, to administer the Agreement and domestic tax laws; such information is to be treated as secret and disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, though public court disclosure is permitted. States are not required to take measures contrary to their laws or practices, to furnish unobtainable information, or to disclose trade or public policy sensitive secrets; requested States must use their information gathering powers even if they lack a domestic interest, subject to those limitations. Act-Rules DTAA Tue, 30 Aug 2011 12:06:49 +0530 https://www.taxtmi.com/acts?id=14983