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Time and Manner of Exchange of Information

Article 3 - Agreement - Agreement between the Government of the Republic of India and the Government of the United States of America - DTAA - Article 3 - Article 3 1. For purposes of the exchange obligation in Article 2 of this Agreement, the amount .....

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count may be determined in accordance with principles of U.S. federal income tax law. 2. For purposes of the exchange obligation in Article 2 of this Agreement, the information exchanged shall identify the currency in which each relevant amount is de .....

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d with respect to 2014 is only the information described in subparagraphs 2(a)(1) through 2(a)(4) of Article 2 of this Agreement; (2) the information to be obtained and exchanged with respect to 2015 is the information described in subparagraphs 2(a) .....

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nformation described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement; b) In the case of the United States, the information to be obtained and exchanged with respect to 2014 and subsequent years is all of the information identi .....

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of Article 6 of this Agreement, the Parties are not required to obtain and include in the exchanged information the Indian TIN or the U.S. TIN, as applicable, of any relevant person if such taxpayer identifying number is not in the records of the Rep .....

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graphs 3 and 4 of this Article, the information described in Article 2 of this Agreement shall be exchanged within nine months after the end of the calendar year to which the information relates. 6. The Competent Authorities of India and the United S .....

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ment; b) prescribe rules and procedures as may be necessary to implement Article 5 of this Agreement; and c) establish as necessary procedures for the exchange of the information reported under subparagraph 1(b) of Article 4 of this Agreement. 7. All .....

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nt Authority shall provide written notification to the other Competent Authority when it is satisfied that the jurisdiction of the other Competent Authority has in place (i) appropriate safeguards to ensure that the information received pursuant to t .....

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