(a) whether the Government has entered into an agreement/treaty with any country for
automatic exchange of information and mutual assistance in tax issues;
(b) if so, the details thereof, country-wise;
(c) whether the Government has received such information from any country on the matter
so far; and
(d) if so, the details thereof and action taken by the Government thereon?
MINISTER OF STATE (REVENUE) (SHRI J. D. SEELAM)
(a) & (b) India has Double Taxation Avoidance Agreements (DTAAs) with 87 Countries as per
the list attached. The Article on Exchange of Information of the respective DTAA provides
for the Exchange of Information which generally includes Automatic Exchange of Information
unless otherwise specified. India has also signed the Multilateral Convention on Mutual
Administrative Assistances in Tax Matters (MAC) which has entered into effect for India on
1st June, 2012, which also provides for Automatic Exchange of Information with respect to
categories of cases and in accordance with procedures determined by the mutual agreement
between the two Contracting States.
(c) Yes Sir,
(d) The information received is covered by the confidentiality clause of the DTAAs / MAC
under which the information is received. The information can only be used for the tax purposes
specified therein. Therefore, the contents of the information received under DTAAs /MAC cannot
be disclosed to persons other than those involved in the assessment or collection of, the
enforcement of the prosecution in respect of, or the determination of appeals in relation to
the taxes covered by the Agreement.
S. No. Name of the Country S. No. Name of the Country S. No. Name of the Country 1 Albania 30 Japan 59 Romania 2 Armenia 31 Jordan 60 Russia 3 Australia 32 Kazakhstan 61 Saudi Arabia 4 Austria 33 Kenya 62 Serbia 5 Bangladesh 34 Korea 63 Singapore 6 Belarus 35 Kuwait 64 Slovenia 7 Belgium 36 Kyrgyz Republic 65 South Africa 8 Botswana 37 Libya 66 Spain 9 Brazil 38 Lithuania 67 Sri Lanka 10 Bulgaria 39 Luxembourg 68 Sudan 11 Canada 40 Malaysia 69 Sweden 12 China 41 Malta 70 Swiss Confederation 13 Cyprus 42 Mauritius 71 Syria 14 Czech Republic 43 Mexico 72 Taiwan 15 Denmark 44 Mongolia 73 Tajikistan 16 Egypt 45 Montenegro 74 Tanzania 17 Estonia 46 Morocco 75 Thailand 18 Ethiopia 47 Mozambique 76 Trinidad and Tobago 19 Finland 48 Myanmar 77 Turkey 20 France 49 Namibia 78 Turkmenistan 21 Georgia 50 Nepal 79 UAE 22 Germany 51 Netherland 80 Uganda 23 Greece 52 New Zealand 81 UK 24 Hungary 53 Norway 82 Ukraine 25 Iceland 54 Oman 83 Uruguay 26 Indonesia 55 Philippines 84 USA 27 Ireland 56 Poland 85 Uzbekistan 28 Israel 57 Portugal 86 Vietnam 29 Italy 58 Qatar 87 Zambia