https://www.taxtmi.com/acts?id=11948 Central Government may enter into or adopt agreements with foreign governments or specified territories to provide relief from double taxation, exchange information to prevent tax evasion or avoidance, recover tax, and pursue other Code purposes; such agreements are implemented by notification, may be concluded by specified associations, and require a certificate of residence for treaty relief. Treaty provisions favourable to the assessee apply, except that the General Anti-Avoidance Rule, Branch Profit Tax and Controlled Foreign Company rules remain applicable despite treaty benefits. en-us Fri, 17 Sep 2010 12:12:19 +0530 Fri, 17 Sep 2010 12:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11948 Central Government may enter into or adopt agreements with foreign governments or specified territories to provide relief from double taxation, exchange information to prevent tax evasion or avoidance, recover tax, and pursue other Code purposes; such agreements are implemented by notification, may be concluded by specified associations, and require a certificate of residence for treaty relief. Treaty provisions favourable to the assessee apply, except that the General Anti-Avoidance Rule, Branch Profit Tax and Controlled Foreign Company rules remain applicable despite treaty benefits. Act-Rules Bills Fri, 17 Sep 2010 12:12:19 +0530 https://www.taxtmi.com/acts?id=11948