https://www.taxtmi.com/notifications?id=119677 The Central Government directed that the Protocol amending the India-Japan tax Convention be given effect in India as of the Protocol's entry into force. The Protocol replaces Article 11(3)-(4) to limit source state taxation of interest to specified cases involving governments, central banks or wholly government owned financial institutions and clarified eligible institutions lists; it replaces Article 26 to broaden exchange of foreseeably relevant tax information subject to confidentiality and exceptions; and it adds Article 26A establishing mutual assistance in collection of defined revenue claims, including conservancy and collection measures under domestic law, with enumerated limitations. en-us Fri, 28 Oct 2016 00:00:00 +0530 Sat, 11 Jan 2025 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=119677 The Central Government directed that the Protocol amending the India-Japan tax Convention be given effect in India as of the Protocol's entry into force. The Protocol replaces Article 11(3)-(4) to limit source state taxation of interest to specified cases involving governments, central banks or wholly government owned financial institutions and clarified eligible institutions lists; it replaces Article 26 to broaden exchange of foreseeably relevant tax information subject to confidentiality and exceptions; and it adds Article 26A establishing mutual assistance in collection of defined revenue claims, including conservancy and collection measures under domestic law, with enumerated limitations. Notifications Income Tax Fri, 28 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/notifications?id=119677