https://www.taxtmi.com/acts?id=18027 Article 2 provides that exchange of information under the DTAA is permitted regardless of the residency of the person or holder of information, but the requested Party need not provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. en-us Wed, 24 Jul 2013 10:56:46 +0530 Tue, 04 Feb 2025 10:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18027 Article 2 provides that exchange of information under the DTAA is permitted regardless of the residency of the person or holder of information, but the requested Party need not provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. Act-Rules DTAA Wed, 24 Jul 2013 10:56:46 +0530 https://www.taxtmi.com/acts?id=18027