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TMI BlogDTAA - Amending the Agreement Republic of India and the Government of the Republic of BelarusX X X X Extracts X X X X X X X X Extracts X X X X ..... igned at Minsk, Belarus on the 3 rd June, 2015; And whereas, the date of entry into force of the said Protocol is the 19 th November, 2015, being the date of the latter of the notifications of completion of the legal requirement and procedures for giving effect to the said Protocol in accordance with paragraph I of Article 2; And whereas, paragraph 2 of Article 2 of the said Protocol provides that the provisions of the same shall have effect forthwith from the date of entry into force; Now, therefore, in exercise of the powers conferred by section 90 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifies that all the provisions of the said Protocol annexed hereto, shall be given effect to in the Un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 of this Article 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 authorities (including courts, administrative bodies, customs, law-enforcement and investigative authorities) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information. 5. In no case shall the provisions of paragraph 3 be construed to permit a Contracting 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. ARTICLE 2 1. The Contracting States shall notify each other, through diplomatic channels, that all legal requirements and procedures for giving effect to this Protocol have been satisfied. 2. This Protocol/shall ente ..... X X X X Extracts X X X X X X X X Extracts X X X X
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