https://www.taxtmi.com/acts?id=45675 The Protocol replaces Article 26 of the India-Morocco Convention with a detailed exchange of information regime: information foreseeably relevant to tax administration or enforcement may be exchanged; it must be kept secret and used only by specified authorities, with public court disclosure permitted; disclosure to other authorities of the requesting State needs written consent; limits permit no measures contrary to domestic law, no supply of unobtainable information, and no disclosure of trade secrets or information contrary to public policy; States must use information gathering measures even absent domestic interest, and bank or fiduciary secrecy is not a permissible ground for refusal. en-us Tue, 26 Nov 2024 15:46:13 +0530 Wed, 11 Dec 2024 16:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45675 The Protocol replaces Article 26 of the India-Morocco Convention with a detailed exchange of information regime: information foreseeably relevant to tax administration or enforcement may be exchanged; it must be kept secret and used only by specified authorities, with public court disclosure permitted; disclosure to other authorities of the requesting State needs written consent; limits permit no measures contrary to domestic law, no supply of unobtainable information, and no disclosure of trade secrets or information contrary to public policy; States must use information gathering measures even absent domestic interest, and bank or fiduciary secrecy is not a permissible ground for refusal. Act-Rules DTAA Tue, 26 Nov 2024 15:46:13 +0530 https://www.taxtmi.com/acts?id=45675