Notification No. 77/2015 [F. No. 500/137/2011-FTD-I] / SO 2676(E) : Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Inter-Governmental agreement and Memorandum of Understanding (MoU) between Government of India and Government of USA to improve international tax compliance and to implement foreign account tax compliance act of USA