The Government has maintained that it cannot disclose information received from foreign entities on black money held by Indians abroad. This is because of absence of legal framework. Addressing a press confrenece in New Delhi on Tuesday, the Finance Minister Pranab Mukherjee dismissed opposition criticism that it was not disclosing information because such disclosure may have impact upon the government. He said, Double Taxation Avoidance Agreement and Exchange of Taxation Information Agreement are two instrumentalities under which information can be obtained. Government has already amended pacts with 23 countries to get information from banks. The Finance Minister said, as and when the Income Tax Authorities will be in a position to prosecute cases against tax evaders, there names will be known. Referring to the reports of United States getting information from Swiss Banks on black money, Mr. Mukherjee said that it was an out of court settlement between the United Bank of Switzerland and the US. Mr Mukherjee said, the government has formulated a five pronged strategy comprising of joining the global crusade against black money; creating an appropriate legislative framework; setting up institutions for dealing with illicit funds; developing systems for implementation and imparting skills to the manpower for effective action.