Income Tax Act · s 86D

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s 86DRequest for information

(1)

The competent authority under an arrangement may make a request to the Collector for information concerning the tax position of any person in accordance with the exchange of information provision of that arrangement.

(2)

Unless the Collector otherwise permits, the request shall set out the information mentioned in Schedule 4.

(3)

Every request shall be subject to and dealt with in accordance with the terms of the arrangement.