https://www.taxtmi.com/acts?id=45657 Article 28 requires competent authorities to exchange tax-relevant information and documents necessary to implement the Convention and domestic tax laws, with such information treated as secret by the receiving State; where information is secret in the transmitting State it may be disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, subject to disclosure in public court proceedings or judicial decisions. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal course of administration, and disclosure of trade or other protected secrets or information contrary to public policy. en-us Wed, 23 Oct 2024 12:41:37 +0530 Wed, 23 Oct 2024 12:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45657 Article 28 requires competent authorities to exchange tax-relevant information and documents necessary to implement the Convention and domestic tax laws, with such information treated as secret by the receiving State; where information is secret in the transmitting State it may be disclosed only to persons or authorities involved in assessment, collection, enforcement, prosecution or appeals and used solely for those purposes, subject to disclosure in public court proceedings or judicial decisions. Paragraph 2 limits the obligation by excluding measures contrary to domestic law or practice, information not obtainable in the normal course of administration, and disclosure of trade or other protected secrets or information contrary to public policy. Act-Rules DTAA Wed, 23 Oct 2024 12:41:37 +0530 https://www.taxtmi.com/acts?id=45657