Direct Taxes issues Protocol for handling information exchanged

Central Board of Direct Taxes issues Protocol for handling breach of information exchanged under tax treaties

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Foreign Tax & Tax Research Division of CBDT has circulated a Breach Protocol prepared as per the international standards and approved by Information Security Committee (ISC) to all the offices of Income Tax Department (ITD) handling information exchanged under a treaty; The Protocol shall get triggered in the event of an incident of inappropriate access, disclosure, use of confidential information, or failure to safeguard data.

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