Agreements with foreign countries enable relief, double taxation avoidance, information exchange and tax recovery under Indian law.

Agreement with foreign countries authorises the Central Government to enter into agreements to grant relief for income taxed in both jurisdictions, avoid double taxation under this Act and corresponding foreign law, exchange information and investigate evasion or avoidance, and provide for recovery of income-tax under both laws, and to make necessary implementing provisions by notification in the Official Gazette.

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