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Agreement with foreign countries or specified territories.

Section 73 - Acts - GENERAL PROVISIONS - Other Direct Tax / Income Tax - Section 73 - CHAPTER VII GENERAL PROVISIONS 73. (1) The Central Government may enter into an agreement with the Government of any other country- (a) for the granting of relief i .....

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corresponding law in force in that country; (c) for exchange of information for the prevention of evasion or avoidance of tax on undisclosed foreign income chargeable under this Act or under the corresponding law in force in that country, or investig .....

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corresponding law in force in that country. (2) The Central Government may enter into an agreement with the Government of any specified territory outside India for the purposes specified in sub-section (1). (3) The Central Government may, by notifica .....

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de India for the purposes of 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 refer .....

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nment and such meaning shall be deemed to have effect from the date on which the said agreement came into force. Clause 73.-relates to The said clause, inter alia, seeks to provide that the Central Government may enter into an agreement with the Gove .....

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