https://www.taxtmi.com/acts?id=22114 Article 2 provides that information shall be exchanged without regard to the residency of the person or holder of the information, but the requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. en-us Tue, 20 Sep 2016 11:01:36 +0530 Mon, 10 Feb 2025 10:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22114 Article 2 provides that information shall be exchanged without regard to the residency of the person or holder of the information, but the requested Party is not obliged to provide information that is neither held by its authorities nor in the possession or control of persons within its territorial jurisdiction. Act-Rules DTAA Tue, 20 Sep 2016 11:01:36 +0530 https://www.taxtmi.com/acts?id=22114