Agreement with foreign countries

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h under this Code and under the corresponding law in force in that country; or (ii) income-tax chargeable under this Code and under the corresponding law in force in that country to promote mutual economic relations, trade and investment; (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country; (c) for excha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Central Government may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreements. (5) A person shall not be entitled to claim relief under the provisions of the agreement unless a certificate of his being a resident in the other country or specified territory is obtained by him from the tax authority of that country or specified terr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X