https://www.taxtmi.com/acts?id=22051 Article 2 requires exchange of information irrespective of the residency of the person or the location of the information holder, while qualifying that a Requested Party need not provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. en-us Thu, 04 Aug 2016 10:25:30 +0530 Sat, 08 Feb 2025 10:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22051 Article 2 requires exchange of information irrespective of the residency of the person or the location of the information holder, while qualifying that a Requested Party need not provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. Act-Rules DTAA Thu, 04 Aug 2016 10:25:30 +0530 https://www.taxtmi.com/acts?id=22051