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of <h1>Notification allows Indian association to adopt foreign tax agreements for double tax relief, information exchange, recovery, and taxpayer benefits</h1> A notified Indian association may enter into agreements with notified foreign associations for relief or avoidance of double taxation, exchange of information to prevent tax evasion/avoidance, and recovery of tax; the government may adopt and implement such agreements by notification. Where adopted, the agreement's provisions apply to taxpayers to the extent they are more beneficial, subject to Chapter X-A applying regardless of benefit. Non-resident taxpayers must furnish a residency certificate from the foreign territory and prescribed documents. Undefined terms take meanings from the government notification, with specified explanations on term precedence and tax charge comparisons.
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