https://www.taxtmi.com/acts?id=22056 The competent authority may decline assistance where the request is non-conforming, domestic means to obtain information were not exhausted except for disproportionate difficulty, or disclosure would contravene public policy; refusal is also permitted for trade or professional secrets, confidential legal communications, or measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information the requesting Party could not obtain under similar domestic circumstances. en-us Thu, 04 Aug 2016 10:27:22 +0530 Sat, 08 Feb 2025 10:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22056 The competent authority may decline assistance where the request is non-conforming, domestic means to obtain information were not exhausted except for disproportionate difficulty, or disclosure would contravene public policy; refusal is also permitted for trade or professional secrets, confidential legal communications, or measures contrary to domestic law, while a request cannot be refused solely because the tax claim is disputed, and the requested Party need not provide information the requesting Party could not obtain under similar domestic circumstances. Act-Rules DTAA Thu, 04 Aug 2016 10:27:22 +0530 https://www.taxtmi.com/acts?id=22056