The new paragraphs 4 and 5 being inserted into the existing Article 26 of the DTAA provide that the State from which information is requested cannot deny information on the ground that it has no domestic tax interest in that information or that the information requested is held by a bank or a financial institution, etc.
২৬ নং অনুচ্ছেদৰ ভিতৰত ৪ আৰু ৫ নং ধাৰাৰে যুক্ত হ’ব।