Relief from double taxation: government may enter international agreements to provide relief, exchange information, and recover tax. The Central Government may enter into an agreement with foreign countries to grant relief for profits taxed both under this Act and under foreign income or profit taxes, to avoid double taxation of chargeable profits, to exchange information for prevention or investigation of evasion or avoidance, and to provide for recovery of tax; the Government may implement such agreements by notification in the Official Gazette.