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of <h1>Direct Taxes Code Clause 291: Central Govt Can Make Tax Agreements with Foreign Entities to Prevent Evasion & Promote Trade.</h1> Clause 291 of the Direct Taxes Code, 2010, authorizes the Central Government to enter into agreements with foreign governments or specified territories for various tax-related purposes. These include granting relief from double taxation, exchanging information to prevent tax evasion, and recovering taxes. The agreements aim to promote economic relations, trade, and investment. The Central Government can implement these agreements through notifications, and specified associations in India may also enter into agreements with foreign counterparts. Relief under these agreements requires a residency certificate from the relevant tax authority. The Code's provisions apply unless they are less beneficial than the agreement terms, except for specific rules like the General Anti-Avoidance Rule.
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