Manual on Exchange of Information beatween treaty partners

SECTION 90 OF THE INCOME-TAX ACT, 1961 – DOUBLE TAXATION AGREEMENT – AGREEMENT FOR EXCHANGE OF INFORMATION FOR TAX PURPOSES WITH FOREIGN JURISDICTIONS – GUIDELINES FOR INBOUND AND OUTBOUND REQUESTS

CBDT has issued an instruction which contains the guidelines and manual on sharing of information among treaty partners. The manual deals with both inbound and outbound request for information.

Download Instruction No. 1-2013 DATED 17-1-2013