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Agreement with foreign countries or specified territories.

Section 73 - Act - 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 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 c .....

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orresponding 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 notification, make such provisions as may be necessary for implementing the agreements referred to in sub-sections (1) and (2). (4) Any specified association in India may enter into an agreement with any specified association in the specified territory outsid .....

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