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of <h1>Government agreements with foreign countries for tax relief, information exchange and recovery; treaty relief under Section 90, Chapter X-A</h1> The Central Government may enter into agreements with foreign countries or specified territories to provide relief or avoid double taxation, promote economic relations, exchange information to prevent tax evasion, and recover tax, and may notify measures to implement such agreements. Where an agreement grants relief, the Act's provisions apply to the assessee to the extent more beneficial, subject to Chapter X-A applying regardless. Terms not defined in the Act or agreement may be defined by government notification. Non-resident assessees must produce a residency certificate and prescribed documents to claim treaty relief; several explanatory provisions clarify term meanings and treatment of foreign companies.
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