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of <h1>India-Argentina Tax Info Exchange Agreement Boosts Cooperation in Tax Collection under Section 90 of Income-tax Act</h1> An agreement between India and Argentina was signed on November 21, 2011, to facilitate the exchange of tax information and assistance in tax collection. The agreement, effective from January 28, 2013, under section 90 of the Indian Income-tax Act, aims to enhance cooperation in tax administration and enforcement. It covers various taxes, including income and value-added taxes, and stipulates the exchange of relevant information, assistance in tax claim collection, and confidentiality protocols. The agreement also outlines procedures for handling requests, costs, and potential refusal grounds, ensuring compliance with domestic laws and international standards.
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