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TMI BlogExchange of InformationX X X X Extracts X X X X X X X X Extracts X X X X ..... ention imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. 2. Any information received under paragraph 1 by a Contracting State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information (including 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, bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acting State to decline 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. ] *********** NOTES:- 1. Substituted vide NOTIFICATION NO. 10/2017 dated 14-02-2017 before it was read as, Article 27 : Exchange of information 1. The comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , or the determination of appeals in relation to, the taxes covered by the Convention. 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. 2. In no case shall the provisions of paragraph 1 be construed so as to impose on a contracting State the obligation : (a) to carry out administra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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