Double taxation agreements permit relief, information exchange, and implementation subject to prescribed residence certification.

The Central Government may enter into agreements with foreign countries, specified territories or specified associations to provide relief from double taxation, exchange information to prevent evasion or avoidance, recover income-tax, and carry out other purposes of the Code; implementatory provisions may be issued by notification in the Official Gazette, treaty relief requires a prescribed certificate of residence from the other jurisdiction, undefined treaty terms may be defined by Gazette notification, and where treaty and Code conflict the later-in-time provision prevails.

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