https://www.taxtmi.com/acts?id=45435 Article 28A permits representatives of a requesting State to enter the requested State to interview individuals and examine records with the prior written consent of the persons concerned and after notifying the requested State of time and place. It also permits representatives to be present during parts of tax examinations if the requested State agrees, requires the requested State to notify details and procedures, and confirms that all decisions on conducting the examination rest with the requested State. en-us Fri, 18 Oct 2024 14:17:55 +0530 Fri, 18 Oct 2024 14:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45435 Article 28A permits representatives of a requesting State to enter the requested State to interview individuals and examine records with the prior written consent of the persons concerned and after notifying the requested State of time and place. It also permits representatives to be present during parts of tax examinations if the requested State agrees, requires the requested State to notify details and procedures, and confirms that all decisions on conducting the examination rest with the requested State. Act-Rules DTAA Fri, 18 Oct 2024 14:17:55 +0530 https://www.taxtmi.com/acts?id=45435