TaxTMI 
TaxTMI 
Protocol
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.... (a) The term "tax" means Slovenian or Indian tax, as the context requires, but shall not include any amount which is payable in respect of any default or omission in relation to the taxes to which this Convention applies or which represents a penalty or fine imposed relating to those taxes. (b) The term "fiscal year" means: (i) in the case of Slovenia: the calendar year; (ii) in the case of India: "financial year beginning on the 1st day of April". 2. With reference to Article 6 and Article 13: With reference to paragraphs 1 of Articles 6 and 13 it is understood that in case of India income from immovable property and capital gains on alienation of immovable property respectivel....
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....on and the prevention of fiscal evasion with respect to taxes on income which was signed at Ljubljana on the 13th day of January, 2003, was signed at Ljubljana, Slovenia on the 17th May, 2016, as set out in the Annexure appended to this Notification and hereinafter referred to as the said amending Protocol; And whereas, the date of entry into force of the said amending Protocol is the 21st December, 2016, being the date of the later of the notifications of completion of the legal requirements and procedures for giving effect to the said amending Protocol in accordance with paragraph 1 of Article 3 of the said amending Protocol; And whereas, paragraph 2 of Article 3 of the said amending Protocol provides that the provisions of the same....
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....onvention shall be deleted and replaced by the following Article: "Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information (including documents or certified copies of the documents) as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting St....
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....cy (ordre public). 4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a....
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...., take measures of conservancy with a view to ensure its collection, that tax claim shall, at the request of the competent authority of that State be accepted for purposes of taking measures of conservancy by the competent authority of the other Contracting State. That other State shall take measures of conservancy in respect of that tax claim in accordance with the provisions of its laws as if the tax claim were a tax claim of that other State even if, at the time when such measures are applied, the tax claim is not enforceable in the first-mentioned state or is owed by a person who has a right to prevent its collection. 5. When a Contracting State may, under its law, take interim measures of conservancy by freezing of assets before a t....
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...., a tax claim of the first-mentioned state that is enforceable under the laws of that state and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, or (b) in the case of a request under paragraph 4, a tax claim of the first-mentioned State in respect of which that State may, under its laws, take measures of conservancy with a view to ensure its collection, the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request. 9. In no case shall the provisions of this Article be construed so as to impose on a con....