https://www.taxtmi.com/acts?id=44772 The DTAA obliges competent authorities to exchange information foreseeably relevant to treaty implementation or domestic tax administration, including documents, subject to confidentiality and limited use for tax assessment, enforcement, appeals and oversight; other uses require mutual legal permission and supplying State authorisation. Limits permit refusal where compliance would contradict domestic law or practice, where information is unobtainable, or where disclosure would reveal trade or professional secrets or offend public policy, but do not allow refusal solely because information is held by banks, nominees, fiduciaries or relates to ownership interests. en-us Wed, 16 Oct 2024 14:51:39 +0530 Tue, 22 Oct 2024 13:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44772 The DTAA obliges competent authorities to exchange information foreseeably relevant to treaty implementation or domestic tax administration, including documents, subject to confidentiality and limited use for tax assessment, enforcement, appeals and oversight; other uses require mutual legal permission and supplying State authorisation. Limits permit refusal where compliance would contradict domestic law or practice, where information is unobtainable, or where disclosure would reveal trade or professional secrets or offend public policy, but do not allow refusal solely because information is held by banks, nominees, fiduciaries or relates to ownership interests. Act-Rules DTAA Wed, 16 Oct 2024 14:51:39 +0530 https://www.taxtmi.com/acts?id=44772