Article 26
Article 26 - Exchange of Information
Allows the competent authorities to exchange information necessary to apply the treaty or domestic tax laws.
Article 26 of the India-Poland DTAA permits the automatic, spontaneous, and on-request exchange of information between tax authorities. India is a signatory to the OECD Multilateral Convention on Mutual Administrative Assistance, which broadens the scope further.
Confidentiality rules apply: information received cannot be used for non-tax purposes, and cannot be disclosed to anyone outside the tax administration except in court proceedings related to the taxation of the same income.