Object and Scope of the Agreement

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Full Text of the Document

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....the 31st May, 2012 shall come into force on the 11th day of April, 2013, being the date of later of the notifications after completion of the procedures as required by the respective laws for the entry into force of this Agreement, in accordance with the provisions of Article 11 of the said Agreement. Now, therefore, in exercise of powers conferred by section 90 of the Income-tax Act, 1961 (43 of....

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Full Text of the Document

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....oreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes covered by this Agreement. Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. Information shall b....