https://www.taxtmi.com/acts?id=3179 The Central Government may enter into agreements to provide double taxation relief, avoid double taxation, exchange information to prevent evasion or avoidance, and recover tax, and may notify implementing provisions. Treaty-applicable assessees receive the benefit of domestic provisions to the extent more beneficial, subject to Chapter X-A applying regardless. Non-residents claiming treaty relief must obtain a certificate of residence and furnish prescribed documents. Undefined terms are given meanings by Central Government notification unless inconsistent with the Act or the agreement. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Aug 2025 13:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3179 The Central Government may enter into agreements to provide double taxation relief, avoid double taxation, exchange information to prevent evasion or avoidance, and recover tax, and may notify implementing provisions. Treaty-applicable assessees receive the benefit of domestic provisions to the extent more beneficial, subject to Chapter X-A applying regardless. Non-residents claiming treaty relief must obtain a certificate of residence and furnish prescribed documents. Undefined terms are given meanings by Central Government notification unless inconsistent with the Act or the agreement. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3179