https://www.taxtmi.com/acts?id=52168 Article 26 provides for mutual exchange of information for administering and enforcing taxes covered by the Agreement, requiring requested States to use available information gathering measures even without domestic need, subject to limits: no requirement to contravene domestic laws or administrative practice, to supply unobtainable information, or to disclose trade secrets or information contrary to public policy. Information received must be kept secret and used only by those involved in assessment, collection, enforcement, prosecution or appeals, with disclosure in public court proceedings or judicial decisions permitted; bank secrecy or fiduciary status alone does not permit refusal. en-us Tue, 04 Nov 2025 17:54:32 +0530 Tue, 04 Nov 2025 17:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52168 Article 26 provides for mutual exchange of information for administering and enforcing taxes covered by the Agreement, requiring requested States to use available information gathering measures even without domestic need, subject to limits: no requirement to contravene domestic laws or administrative practice, to supply unobtainable information, or to disclose trade secrets or information contrary to public policy. Information received must be kept secret and used only by those involved in assessment, collection, enforcement, prosecution or appeals, with disclosure in public court proceedings or judicial decisions permitted; bank secrecy or fiduciary status alone does not permit refusal. Act-Rules DTAA Tue, 04 Nov 2025 17:54:32 +0530 https://www.taxtmi.com/acts?id=52168