https://www.taxtmi.com/acts?id=44650 The provision permits exchange of information and documents necessary to implement the Convention or domestic tax laws for taxes covered, including to prevent fraud or evasion, subject to confidentiality: received information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, with permitted disclosure in public court proceedings. A State is not obliged to take measures contrary to its laws or practices, to supply information not obtainable under its laws or administration, or to disclose trade or professional secrets or information contrary to public policy. en-us Wed, 16 Oct 2024 12:27:11 +0530 Tue, 22 Oct 2024 16:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44650 The provision permits exchange of information and documents necessary to implement the Convention or domestic tax laws for taxes covered, including to prevent fraud or evasion, subject to confidentiality: received information must be treated as secret and disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution, or appeals and used solely for those purposes, with permitted disclosure in public court proceedings. A State is not obliged to take measures contrary to its laws or practices, to supply information not obtainable under its laws or administration, or to disclose trade or professional secrets or information contrary to public policy. Act-Rules DTAA Wed, 16 Oct 2024 12:27:11 +0530 https://www.taxtmi.com/acts?id=44650