https://www.taxtmi.com/acts?id=20079 Article 3 prescribes that exchanged information be determined by the recipient jurisdiction's tax principles and must identify currency; reporting is phased with initial limited fields expanding in later years, and missing taxpayer identifying numbers for pre-existing accounts may be replaced by date of birth if not held. Exchanges occur within a specified period after the calendar year, require a Competent Authority arrangement to implement procedures, are subject to Convention confidentiality and use limitations, and become effective only after reciprocal written notifications confirming safeguards and infrastructure. en-us Fri, 16 Oct 2015 12:31:23 +0530 Wed, 29 Jan 2025 16:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20079 Article 3 prescribes that exchanged information be determined by the recipient jurisdiction's tax principles and must identify currency; reporting is phased with initial limited fields expanding in later years, and missing taxpayer identifying numbers for pre-existing accounts may be replaced by date of birth if not held. Exchanges occur within a specified period after the calendar year, require a Competent Authority arrangement to implement procedures, are subject to Convention confidentiality and use limitations, and become effective only after reciprocal written notifications confirming safeguards and infrastructure. Act-Rules DTAA Fri, 16 Oct 2015 12:31:23 +0530 https://www.taxtmi.com/acts?id=20079