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    <title>Mutual Agreement Between India and Swiss Confederation Signed for Liberal Interpretation of Identity Requirements for Providing Information Under DTAA.</title>
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    <description>The mutual agreement permits a liberal interpretation of identity requirements under the DTAA information exchange provision: the requesting State need not compulsory provide the name and address of the person under examination and the foreign holder, provided the person can be identified by other means and, where known, the name and address of any person believed to possess the requested information.</description>
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