Substitution of new section for Section 90

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....90 of the Income-tax Act, the following section shall be substituted, namely :- "90. Agreement with foreign countries. - The Central Government may enter into an agreement with the Government o....

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....able under this Act or under the corresponding law in force in that country, or investigation of cases of such evasion or avoidance, or (d) for recovery of income-tax under this Act and under the co....