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

January 6, 2021

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. Please refer to the protocol here. For further details please reach us here.

policy updates