https://www.taxtmi.com/acts?id=19026 Competent authorities shall exchange foreseeably relevant information, including documents or certified copies, for applying the Agreement and enforcing domestic tax laws; such information must be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States' laws and the supplying State authorize broader use. A State is not required to act contrary to its laws or provide unobtainable information, nor to disclose trade or professional secrets or information contrary to public policy; however, information held by banks, nominees or fiduciaries or relating to ownership interests does not by itself permit refusal to supply information. en-us Wed, 15 Oct 2014 09:47:05 +0530 Wed, 13 Nov 2024 15:59:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19026 Competent authorities shall exchange foreseeably relevant information, including documents or certified copies, for applying the Agreement and enforcing domestic tax laws; such information must be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States' laws and the supplying State authorize broader use. A State is not required to act contrary to its laws or provide unobtainable information, nor to disclose trade or professional secrets or information contrary to public policy; however, information held by banks, nominees or fiduciaries or relating to ownership interests does not by itself permit refusal to supply information. Act-Rules DTAA Wed, 15 Oct 2014 09:47:05 +0530 https://www.taxtmi.com/acts?id=19026