https://www.taxtmi.com/acts?id=18613 Article 2 imposes a jurisdictional limitation: a 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, confining exchange obligations to information accessible through domestic authorities or individuals subject to territorial control. en-us Tue, 17 Jun 2014 16:20:36 +0530 Fri, 07 Feb 2025 17:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18613 Article 2 imposes a jurisdictional limitation: a 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, confining exchange obligations to information accessible through domestic authorities or individuals subject to territorial control. Act-Rules DTAA Tue, 17 Jun 2014 16:20:36 +0530 https://www.taxtmi.com/acts?id=18613