https://www.taxtmi.com/acts?id=45401 Authorities must exchange information foreseeably relevant for applying the Agreement or administering domestic tax laws; such information is to be kept secret and used only by persons or bodies responsible for assessment, collection, enforcement, prosecution, appeals or oversight, with permitted disclosure in court proceedings. A State need not act contrary to its laws or administrative practice, supply unobtainable information, or disclose trade secrets or information against public policy, but must nonetheless use information gathering measures to obtain requested information even without domestic interest, and may not refuse solely because the information is held by banks, financial institutions, nominees or fiduciaries. en-us Fri, 18 Oct 2024 13:05:15 +0530 Fri, 18 Oct 2024 13:05:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45401 Authorities must exchange information foreseeably relevant for applying the Agreement or administering domestic tax laws; such information is to be kept secret and used only by persons or bodies responsible for assessment, collection, enforcement, prosecution, appeals or oversight, with permitted disclosure in court proceedings. A State need not act contrary to its laws or administrative practice, supply unobtainable information, or disclose trade secrets or information against public policy, but must nonetheless use information gathering measures to obtain requested information even without domestic interest, and may not refuse solely because the information is held by banks, financial institutions, nominees or fiduciaries. Act-Rules DTAA Fri, 18 Oct 2024 13:05:15 +0530 https://www.taxtmi.com/acts?id=45401