Furnishing of information to treaty partner countries under DTAA.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oidance Agreements, it was decided in 1991 by the Board to collect information in a prescribed proforma. Instruction No. 1879 dated 30-1-91 was issued to all CCITs/DGITs to furnish information concerning transactions of more than rupees one lakh, pertaining to recipient of treaty partner country based on the return of income or transactions noticed during the assessment proceedings, on half-yearly....