1. Consider the following statements, regarding the recently signed Protocol to amend the Double Taxation Avoidance Convention (DTAC) between India and Kazakhstan,
1] The Protocol provides internationally accepted standards for effective exchange of information on tax matters.
2] The information received from Kazakhstan for tax purposes can be shared with other law enforcement agencies with authorisation of the competent authority of Kazakhstan and vice versa.
Which of the following statements is/are incorrect?
Ans d)