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Competent Authority’s power to obtain and supply information

Cap. 56, s. 5A · Revised Edition 2020

For the purpose of complying with a request for information pursuant to the Agreement, the Competent Authority may exercise all the powers available to the Commissioner of Income Tax under section 33 or any other provision of the Income and Business Tax Act to obtain information, and no restrictions on the disclosure of information shall apply to any such request for information notwithstanding any provision in any other law to the contrary.

Amended by: 17 of 2012

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