https://www.taxtmi.com/acts?id=16903 The Protocol permits competent authorities to consult the OECD 2002 commentary when interpreting identical exchange of information provisions, requires written acknowledgement of requests and notification of deficiencies within sixty days, mandates prompt explanation if information cannot be obtained or provided within ninety days, and delineates recoverable extraordinary costs-including document reproduction, third party copying fees, stenographic and witness expenses, and approved legal fees-while excluding ordinary administrative and overhead costs. en-us Fri, 17 Aug 2012 15:57:02 +0530 Thu, 06 Feb 2025 15:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16903 The Protocol permits competent authorities to consult the OECD 2002 commentary when interpreting identical exchange of information provisions, requires written acknowledgement of requests and notification of deficiencies within sixty days, mandates prompt explanation if information cannot be obtained or provided within ninety days, and delineates recoverable extraordinary costs-including document reproduction, third party copying fees, stenographic and witness expenses, and approved legal fees-while excluding ordinary administrative and overhead costs. Act-Rules DTAA Fri, 17 Aug 2012 15:57:02 +0530 https://www.taxtmi.com/acts?id=16903