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    <title>Amendment of section 90</title>
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    <description>The amendment broadens relief from double taxation to cover income taxed both domestically and in the foreign jurisdiction and income chargeable under domestic law and under corresponding foreign laws enacted to promote mutual economic relations, trade and investment. It also provides that terms not defined in the statute or agreement shall, unless inconsistent, have the meaning assigned in a Central Government notification.</description>
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      <description>The amendment broadens relief from double taxation to cover income taxed both domestically and in the foreign jurisdiction and income chargeable under domestic law and under corresponding foreign laws enacted to promote mutual economic relations, trade and investment. It also provides that terms not defined in the statute or agreement shall, unless inconsistent, have the meaning assigned in a Central Government notification.</description>
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