Double taxation agreement with Tanzania clarifies residence, permanent establishment, withholding limits and mutual relief mechanisms. Notification under section 90 gives effect in India to the Agreement between India and Tanzania for the avoidance of double taxation and prevention of fiscal evasion, applying to residents of one or both States and to taxes on income; it defines resident and tie breakers, establishes a permanent establishment rule with time thresholds, prescribes source rules for immovable property, business profits attribution, withholding limits for dividends, interest and royalties, capital gains allocation, methods for elimination of double taxation by tax credit/deduction, non discrimination, mutual agreement and exchange of information, assistance in collection, limitation of benefits, and entry into force and termination procedures.