Object and scope of the agreement

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..... 3rd January, 2012 shall come into force on the 16th day of April, 2012, being the date of receipt 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 article 13 of the said Agreement. Now, therefore, in exercise of powers conferred by section 90 of the Income-tax Act, 1961 (43 of 19 .....

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..... information that is foreseeably relevant to the administration and enforcement of the internal 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 .....

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