https://www.taxtmi.com/acts?id=45334 Article 26 obliges competent authorities to exchange foreseeably relevant information, including documents, for applying the Convention and for administering or enforcing domestic tax laws, and requires the requested State to use its information gathering measures even if it has no domestic interest, subject to limits that prevent providing unobtainable information, trade secrets, or disclosure contrary to public policy; received information is to be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States permit broader use and the supplying State authorizes it. en-us Fri, 18 Oct 2024 12:01:08 +0530 Fri, 18 Oct 2024 12:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45334 Article 26 obliges competent authorities to exchange foreseeably relevant information, including documents, for applying the Convention and for administering or enforcing domestic tax laws, and requires the requested State to use its information gathering measures even if it has no domestic interest, subject to limits that prevent providing unobtainable information, trade secrets, or disclosure contrary to public policy; received information is to be treated as secret and used only for tax assessment, collection, enforcement, prosecution, appeals or oversight unless both States permit broader use and the supplying State authorizes it. Act-Rules DTAA Fri, 18 Oct 2024 12:01:08 +0530 https://www.taxtmi.com/acts?id=45334