Agreement with foreign countries or specified territories.

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..... 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 in that country; (c) for exchange of information for the prev .....

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..... Any specified association in India may enter into an agreement with any specified association in the specified territory outside 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 referred to in sub-sectio .....

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..... tion of cases of such evasion or avoidance; for recovery of tax under this Act and under the corresponding law in force in that country; or for carrying out any other purpose of this Act or the corresponding law in force in that country. Where for such agreements, the other country has designated certain associations, the clause provides that any specified association in India may enter into such .....

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