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of <h1>Central authority may enter agreements with foreign governments or associations to prevent double taxation, share tax information, and enable relief</h1> The central authority may enter into or adopt agreements with foreign governments, specified territories, or notified associations to provide relief or avoid double taxation, promote trade and investment, exchange information to prevent or investigate tax evasion, and enable tax recovery; implementing provisions may be notified. Where such agreements apply, the Act's provisions will operate to the assessee's benefit, subject to Chapter XI applying regardless. Definitions in agreements take precedence, with fallback to statutory or notified meanings. Non-resident taxpayers may claim relief only on production of a residency certificate and prescribed documents. Specified associations and territories are to be notified by the central authority.
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