EXCHANGE OF INFORMATION

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..... 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 Agreement. The exchange of information is not restricted by Articles 1 and 2. 2. Any information received under paragraph 1 by a Contracting State shall be treated 3s secret in the sa .....

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..... at or of the other Contracting State; ( b ) to supply information (including documents or certified copies -of the documents) which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; ( c ) to supply information which would disclose any trade, business, industrial, commercial or pr .....

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..... ne to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementin .....

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