https://www.taxtmi.com/acts?id=16986 Competent authorities may refuse assistance where requests do not conform to the Agreement, where domestic means to obtain the information have not been pursued (unless disproportionate difficulty arises), or where disclosure would violate the requested Party's public policy. The Agreement does not require Parties to supply information revealing trade or professional secrets or privileged client-legal representative communications produced for legal advice or proceedings, nor to undertake administrative measures contrary to their laws. Requests cannot be refused merely because the tax claim is disputed, and requested information need not be provided if the requesting Party could not obtain it under similar domestic law. en-us Mon, 26 Nov 2012 14:57:05 +0530 Tue, 11 Feb 2025 14:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16986 Competent authorities may refuse assistance where requests do not conform to the Agreement, where domestic means to obtain the information have not been pursued (unless disproportionate difficulty arises), or where disclosure would violate the requested Party's public policy. The Agreement does not require Parties to supply information revealing trade or professional secrets or privileged client-legal representative communications produced for legal advice or proceedings, nor to undertake administrative measures contrary to their laws. Requests cannot be refused merely because the tax claim is disputed, and requested information need not be provided if the requesting Party could not obtain it under similar domestic law. Act-Rules DTAA Mon, 26 Nov 2012 14:57:05 +0530 https://www.taxtmi.com/acts?id=16986