https://www.taxtmi.com/acts?id=46519 The Protocol replaces paragraph 2 of Article 26 (Exchange of Information) to require that information received be treated as secret in the same manner as domestic law, disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, with disclosure in public court proceedings permitted; information may be used for other purposes only if allowed by the laws of both States and authorised by the competent authority of the supplying State. The Protocol enters into force upon reciprocal notification and forms an integral part of the Agreement. en-us Fri, 20 Dec 2024 16:31:49 +0530 Fri, 20 Dec 2024 16:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46519 The Protocol replaces paragraph 2 of Article 26 (Exchange of Information) to require that information received be treated as secret in the same manner as domestic law, disclosed only to persons or authorities concerned with assessment, collection, enforcement, prosecution, appeals or oversight and used only for those purposes, with disclosure in public court proceedings permitted; information may be used for other purposes only if allowed by the laws of both States and authorised by the competent authority of the supplying State. The Protocol enters into force upon reciprocal notification and forms an integral part of the Agreement. Act-Rules DTAA Fri, 20 Dec 2024 16:31:49 +0530 https://www.taxtmi.com/acts?id=46519