https://www.taxtmi.com/circulars?id=54350 Requests for exchange of information must be submitted in the revised Form A and routed to the designated Competent Authority (FT&TR I or FT&TR II) by jurisdiction; Part I records taxpayer and requesting officers for internal use and Part II, modelled on the OECD template, is sent to foreign authorities and must set out legal basis, background, specific information requests, grounds for believing the information is held abroad, urgency, confidentiality undertakings and any request to refrain from notifying the taxpayer. Requests must demonstrate foreseeable relevance, exhaustion of domestic means or disproportionate difficulty, and comply with row wise instructions or risk return as defective. en-us Thu, 21 Jan 2016 00:00:00 +0530 Sat, 19 Mar 2016 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54350 Requests for exchange of information must be submitted in the revised Form A and routed to the designated Competent Authority (FT&TR I or FT&TR II) by jurisdiction; Part I records taxpayer and requesting officers for internal use and Part II, modelled on the OECD template, is sent to foreign authorities and must set out legal basis, background, specific information requests, grounds for believing the information is held abroad, urgency, confidentiality undertakings and any request to refrain from notifying the taxpayer. Requests must demonstrate foreseeable relevance, exhaustion of domestic means or disproportionate difficulty, and comply with row wise instructions or risk return as defective. Circulars Income Tax Thu, 21 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54350