https://www.taxtmi.com/acts?id=51690 Section 159 authorises the Central Government to enter into, and to adopt agreements between specified associations and foreign counterparts, for granting relief from double taxation, preventing treaty-shopping and tax evasion, exchanging information for prevention or investigation of tax avoidance, and recovering tax. Where a notified agreement applies, provisions of the Act shall govern to the extent they are more beneficial to the assessee, subject to the continued application of Chapter XI; non-residents must produce a residency certificate and prescribed documents to claim relief. en-us Thu, 14 Aug 2025 11:12:56 +0530 Wed, 27 Aug 2025 15:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51690 Section 159 authorises the Central Government to enter into, and to adopt agreements between specified associations and foreign counterparts, for granting relief from double taxation, preventing treaty-shopping and tax evasion, exchanging information for prevention or investigation of tax avoidance, and recovering tax. Where a notified agreement applies, provisions of the Act shall govern to the extent they are more beneficial to the assessee, subject to the continued application of Chapter XI; non-residents must produce a residency certificate and prescribed documents to claim relief. Act-Rules Income Tax Thu, 14 Aug 2025 11:12:56 +0530 https://www.taxtmi.com/acts?id=51690