Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Denmark https://www.taxtmi.com/notifications?id=117784 The Protocol replaces Article 26 with an expanded Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information (including documents), subject to confidentiality and specified limitations, clarifies that limitations do not permit refusal solely for lack of domestic interest or because information is held by financial institutions or fiduciaries, and adds that the 2010 wording covers tax examinations abroad; the Protocol enters into force the month following mutual notification and is to be given effect in India from that date. en-us Fri, 22 May 2015 00:00:00 +0530 Wed, 04 Sep 2019 11:30:00 +0530 TaxTMI RSS Generator Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for avoidance of double taxation and prevention of fiscal evasion with foreign countries – Denmark https://www.taxtmi.com/notifications?id=117784 The Protocol replaces Article 26 with an expanded Exchange of Information clause obliging competent authorities to exchange foreseeably relevant tax information (including documents), subject to confidentiality and specified limitations, clarifies that limitations do not permit refusal solely for lack of domestic interest or because information is held by financial institutions or fiduciaries, and adds that the 2010 wording covers tax examinations abroad; the Protocol enters into force the month following mutual notification and is to be given effect in India from that date. Notifications Income Tax Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/notifications?id=117784