https://www.taxtmi.com/notifications?id=131226 The Central Government notified that the Protocol amending the India-Morocco tax Convention is effective in India and replaces Article 26 with expanded Exchange of Information rules: competent authorities must exchange foreseeably relevant tax information; received information is to be treated as secret and disclosed only to specified persons or in public judicial proceedings; limitations include conformity with domestic law, non obtainability and protection of trade secrets and public policy; requested States must use information gathering measures even without domestic interest, and bank or fiduciary-held information is not per se exempt. en-us Tue, 22 Oct 2019 00:00:00 +0530 Thu, 24 Oct 2019 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131226 The Central Government notified that the Protocol amending the India-Morocco tax Convention is effective in India and replaces Article 26 with expanded Exchange of Information rules: competent authorities must exchange foreseeably relevant tax information; received information is to be treated as secret and disclosed only to specified persons or in public judicial proceedings; limitations include conformity with domestic law, non obtainability and protection of trade secrets and public policy; requested States must use information gathering measures even without domestic interest, and bank or fiduciary-held information is not per se exempt. Notifications Income Tax Tue, 22 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131226