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<h1>India-Tajikistan Agreement to Avoid Double Taxation Enforced Under Section 90 of Income-tax Act 1961</h1> The Agreement between the Republic of India and the Republic of Tajikistan aims to avoid double taxation and prevent fiscal evasion concerning income taxes. It applies to residents of either or both countries, promoting economic cooperation. Signed on November 20, 2008, it became effective on April 10, 2009, following the completion of necessary legal procedures. The provisions of this Agreement are enforced in India from April 1, 2010, as per the notification by the Central Government under section 90 of the Income-tax Act, 1961.