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of <h1>Amendment to Section 44A of Wealth-tax Act Expands Double Taxation Agreements to Include Territories Beyond Foreign Countries.</h1> Clause 83 of the Finance (No. 2) Bill, 2009 amends section 44A of the Wealth-tax Act, expanding the scope of agreements for avoiding or relieving double taxation related to wealth-tax. Previously, the Central Government could only enter agreements with foreign countries. The amendment allows agreements with any territory outside India, as notified by the Central Government, in addition to foreign countries. This change is effective from October 1, 2009, enhancing the government's ability to negotiate tax relief agreements beyond just countries to include territories.
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