Avoidance or relief of double taxation expanded to allow agreements covering gift-tax, information exchange and tax recovery. Section 44 is amended to authorize the Central Government to enter into agreements with reciprocating countries for avoidance or relief of double taxation in respect of gift-tax, for exchange of information to prevent or investigate evasion or avoidance of gift-tax, and for recovery of tax under this Act and corresponding foreign law, and to make necessary implementing provisions by notification in the Official Gazette.