Double taxation relief agreements can be adopted to grant relief and require residency certification and information exchange. Central Government may notify adoption of agreements between specified associations for double taxation relief, avoidance of double taxation, exchange of information, and recovery of tax. Notified agreements apply such that Act provisions more beneficial to the assessee prevail, while Chapter X A applies regardless of benefit. Undefined terms take meanings assigned in the Government notification. Non resident assessees must obtain a certificate of residence from the foreign territory and furnish prescribed documents to claim relief.