https://www.taxtmi.com/acts?id=19950 Article 2 provides that information shall be exchanged without regard to whether the person to whom the information relates is, or whether the information is held by, a resident of a Contracting Party, but the Requested Party is not obliged to provide information which is neither held by its authorities nor is in the possession or control of persons who are within its territorial jurisdiction. en-us Thu, 20 Aug 2015 11:18:23 +0530 Sat, 08 Feb 2025 13:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19950 Article 2 provides that information shall be exchanged without regard to whether the person to whom the information relates is, or whether the information is held by, a resident of a Contracting Party, but the Requested Party is not obliged to provide information which is neither held by its authorities nor is in the possession or control of persons who are within its territorial jurisdiction. Act-Rules DTAA Thu, 20 Aug 2015 11:18:23 +0530 https://www.taxtmi.com/acts?id=19950