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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter VII GENERAL PROVISIONS This
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Section 73 - Agreement with foreign countries or specified territories. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... CHAPTER VII GENERAL PROVISIONS Agreement with foreign countries or specified territories. 73. (1) The Central Government may enter into an agreement with the Government of any other country- (a) for the granting of relief in respect of - (i) income on which tax has been paid both under this Act and under the corresponding law in force in that country; or (ii) tax chargeable under this Act; (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force .....

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Section 73 - Agreement with foreign countries or specified territories. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... f sub-section (1) and the Central Government may by notification make such provisions as may be necessary for adopting and implementing such agreement. (5) Any term used but not defined in this Act or in the agreement referred to in sub-sections (1), (2) or sub-section (4) shall, unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the agreement, have the meaning assigned to it in the notification issued by the Central Government and such meaning shal .....

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Section 73 - Agreement with foreign countries or specified territories. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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