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<h1>India and Romania's Double Taxation Agreement Enforced Under Section 90 of Income-tax Act, 1961.</h1> An agreement between India and Romania was signed on March 8, 2013, to avoid double taxation and prevent fiscal evasion concerning income taxes. This agreement came into effect on December 16, 2013, following the completion of necessary legal procedures in both countries. Under the authority of section 90 of the Indian Income-tax Act, 1961, the Central Government of India has enforced the provisions of this agreement. The agreement applies to individuals who are residents of either or both countries, aiming to streamline tax obligations and prevent tax evasion.