Income Tax Department

Ministry of Finance, Government of India

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Section 90

Agreement with foreign countries

Section

Section Number

90

Chapter

CHAPTER IX - DOUBLE TAXATION RELIEF

Act

Income-tax Act, 1961

Year

1988

Agreement with foreign countries

Agreement with foreign countries

CHAPTER IX

DOUBLE TAXATION RELIEF

14 [Agreement with foreign countries.

90. 15The Central Government may enter into an agreement with the Government of any country outside India—

(a) for the granting of relief in respect of income on which have been paid both income-tax under this Act and income-tax in that country, or

(b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country, or

(c) for exchange of information for the prevention of evasion or avoidance of income-tax chargeable 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 corresponding law in force in that country,

and may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreement.]

 

14. Substituted by the Finance Act, 1972, w.e.f. 1-4-1972.

15. For agreements for avoidance of double taxation, refer Taxmann's Direct Taxes Circulars, Vol. 1, 1985 edn., pp. 584-848 and Taxmann's Yearly Tax Digest & Referencer, 1986 edn., p. 4.102/1987 edn., p. 3.85.

 

 

[AS AMENDED BY THE FINANCE ACT, 1988]

Footnotes