India has signed a treaty with Switzerland to exchange information on Indian nationals: India and Switzerland have signed a treaty for liberal interpretation of the identity requirements under their double taxation agreement. Switzerland has agreed to provide information about Indian citizens even if New Delhi is able to give limited details, in a big boost to India's efforts to nab tax evaders with bank accounts there. The treaty was signed on April 20, 2012 by Sanjay Kumar Mishra, joint secretary, Central Board of Direct Taxes from the Indian side and Juerg Giraudi, head of the division of international tax affairs, The agreement would be effective from April 1,.2011.
Refund is an integral part of Goods and Service Tax law since it is the government reimbursement of taxes to a taxpayer. Thus, the taxpayer as well as the refund authorities have to be fully acquai More
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