TMI BlogAgreement between the Government of the Republic of India and the Government of the Kingdom of Morocco for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxesX X X X Extracts X X X X X X X X Extracts X X X X ..... annexure appended to this notification (hereinafter referred to as the said Protocol); And whereas, the date of entry into force of the said Protocol is 15th July, 2019, being the date of the later of the notifications of the completion of the procedures required for the entry into force of the said Protocol, in accordance with Article 2 of the said Protocol; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 90 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies that all the provisions of the said Protocol, as annexed hereto, shall be given effect to in the Union of India. ANNEXURE PROTOCOL AMENDING THE CONVENTION BETWEEN THE R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. The information may not be disclosed to any other authority or enforcement agency of the requesting Contracting State without the express written consent of the competen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation 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. Article 2 ENTRY INTO FORCE The Contracting States shall notify each other in writing through diplomatic channel of the completion of the procedures required for the entry into force of this Protocol. The Protocol shall enter into force on the date of the later of the notifications. IN WITNESS WHEREOF the undersigned, duly authorized, have signed this Protocol. DONE in duplicate at New Delhi, this 8th day of August, 2013, in the English, Hindi and Arabic languages, all texts equally authentic. In case of divergence of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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