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of <h1>India and Samoa Sign Agreement to Exchange Tax Information Under Indian Income-tax Act, 1961</h1> An agreement between the Governments of India and Samoa was signed to facilitate the exchange of tax-related information. This agreement, effective from September 12, 2023, aims to assist in the administration and enforcement of domestic tax laws by exchanging relevant information. Such information pertains to tax determination, assessment, collection, recovery, enforcement, and investigation. The agreement ensures that the rights and safeguards under the laws of the requested party are respected, provided they do not hinder the effective exchange of information. The agreement is implemented under the powers of the Indian Income-tax Act, 1961.
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