A/HRC/25/60 (j) Stress that national guidelines must strictly adhere to the absolute prohibition of torture and cruel, inhuman or degrading treatment or punishment and the resulting ban on any use of information obtained by torture or other cruel, inhuman or degrading treatment or punishment; (k) Elaborate more comprehensive guidelines at the national level, reflecting international law and standards contained in the absolute prohibitions against torture and other cruel, inhuman or degrading treatment or punishment, including: (i) Refraining from differentiating between torture and other cruel, inhuman or degrading treatment or punishment, in accordance with international law; (ii) Refraining from providing an excuse in the event of exceptional circumstances for using or sharing information which is a product of torture or other ill-treatment, or may lead to such acts; (l) services. Provide effective, impartial and independent oversight of the intelligence 21