https://www.taxtmi.com/acts?id=19071 Article 25 authorises competent authorities to exchange tax information and documents obtainable under domestic taxation laws when necessary to implement the Convention or prevent tax fraud and address legal avoidance. Such information must be treated as secret, though disclosure is permitted to persons, courts or administrative bodies involved in assessment, collection, enforcement or prosecution for the covered taxes. The Article prohibits exchanging information that would disclose trade, business, industrial or professional secrets or any trade process. en-us Tue, 02 Dec 2014 13:39:06 +0530 Tue, 02 Dec 2014 13:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19071 Article 25 authorises competent authorities to exchange tax information and documents obtainable under domestic taxation laws when necessary to implement the Convention or prevent tax fraud and address legal avoidance. Such information must be treated as secret, though disclosure is permitted to persons, courts or administrative bodies involved in assessment, collection, enforcement or prosecution for the covered taxes. The Article prohibits exchanging information that would disclose trade, business, industrial or professional secrets or any trade process. Act-Rules DTAA Tue, 02 Dec 2014 13:39:06 +0530 https://www.taxtmi.com/acts?id=19071