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Object and Scope of the Agreement

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Full Text of the Document

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....tion and assistance in collection with respect of taxes (hereinafter referred to as the said Agreement) as set out in the annexure to this notification, was signed at New Delhi, India on the 28th day of February, 2019; And whereas, the said Agreement entered into force on the 30th January, 2020 being the thirtieth day after the date of the later of the notifications of the completion of the proce....

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Full Text of the Document

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....e the exchange of information and assistance in collection with respect to taxes, have agreed as follows: Article 1 Object and Scope of the Agreement The competent authorities of the Contracting Parties shall provide assistance through exchange of information that is foreseeably relevant to the administration and enforcement of the domestic laws of the Contracting Parties concerning taxes cover....