ARTICLE 28
Exchange of Information and Administrative Assistance
1. The competent authorities of the Contracting States shall
exchange such information (including documents) as is necessary
for carrying out the provisions of this Convention or of the
domestic laws of the Contracting States concerning taxes covered
by the Convention insofar as the taxation thereunder is not
contrary to the Convention, in particular, for the prevention of
fraud or evasion of such taxes. The exchange of information is
not restricted by Article 1 (General Scope). Any information
received by a Contracting state shall be treated as secret in the
same manner as information obtained under the domestic laws of
that State. However, if the information is originally regarded
as secret in the transmitting state, it shall be disclosed only
to persons or authorities (including courts and administrative
bodies) involved in the assessment, collection, or administration
of, the enforcement or prosecution in respect of, or the
determination of appeals in relation to, the taxes which are the
subject of the Convention. Such persons or authorities shall use
the information only for such purposes, but may disclose the
information in public court proceedings or in judicial decisions.
The competent authorities shall, through consultation, develop
appropriate conditions, methods and techniques concerning the
matters in respect of which such exchange of information shall be
made, including, where appropriate, exchange of information
regarding tax avoidance.
2. The exchange of information or documents shall be either
on a routine basis or on request with reference to particular
cases, or otherwise. The competent authorities of the
Contracting States shall agree from time to time on the list of
information or documents which shall be furnished on a routine
basis.
3. 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 administrative measures at variance with
the laws and administrative practice of that or of the other
Contracting state;
b) to supply information 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,
business, industrial, commercial, or professional secret or
trade process, or information the disclosure of which would
be contrary to public policy (ordre public).
4. If information is requested by a Contracting state in
accordance with this Article, the other Contracting state shall
obtain the information to which the request relates in the same
manner and in the same form as if the tax of the first-mentioned
State were the tax of that other state and were being imposed by
that other state. If specifically requested by the competent
authority of a Contracting state, the competent authority of the
other Contracting state shall provide information under this
Article in the form of depositions of witnesses and authenticated
copies of unedited original documents (including books, papers,
statements, records, accounts, and writings), to the same extent
such depositions and documents can be obtained under the laws and
administrative practices of that other state with respect to its
own taxes.
5. For the purposes of this Article, the Convention shall
apply, notwithstanding the provisions of Article 2 (Taxes
Covered):
a) in the United States, to all taxes imposed under
Title 26 of the United States Code; and
b) in India, to the income tax, the wealth tax and the
gift tax.