https://www.taxtmi.com/acts?id=18088 The Protocol amends the India-Bangladesh Convention by replacing Article 21 to provide tax exemptions for students present solely for education or training (covering grants, external maintenance payments and study related employment remuneration, limited to a reasonable period and not exceeding six consecutive years), and by replacing Article 28 to require exchange of foreseeably relevant tax information (including documents), impose secrecy and limited disclosure rules, preserve specified limitations on assistance, and require requested States to use information gathering measures even absent domestic interest; the Protocol enters into force upon reciprocal notification and takes effect from the date specified. en-us Fri, 26 Jul 2013 12:15:04 +0530 Fri, 27 Dec 2024 16:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18088 The Protocol amends the India-Bangladesh Convention by replacing Article 21 to provide tax exemptions for students present solely for education or training (covering grants, external maintenance payments and study related employment remuneration, limited to a reasonable period and not exceeding six consecutive years), and by replacing Article 28 to require exchange of foreseeably relevant tax information (including documents), impose secrecy and limited disclosure rules, preserve specified limitations on assistance, and require requested States to use information gathering measures even absent domestic interest; the Protocol enters into force upon reciprocal notification and takes effect from the date specified. Act-Rules DTAA Fri, 26 Jul 2013 12:15:04 +0530 https://www.taxtmi.com/acts?id=18088