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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Avoidance or relief of double taxation expanded to allow agreements covering gift-tax, information exchange and tax recovery.</h1> 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.

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