Adoption by Central Government of agreements between specified associations for double taxation relief

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....ecified territory outside India; or (ii) income-tax chargeable under this Act and under the corresponding law in force in that specified territory outside India to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that specified territory outside India, 10[without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory),] or (c) for exchange of information for the prevention of evasion or avoidance of inco....

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....[a certificate of his being a resident], in any specified territory outside India, is obtained by him from the Government of that specified territory.] 8[(5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed.] Explanation 1.-For the removal of doubts, it is hereby declared that the charge of tax in respect of a company incorporated in the specified territory outside India at a rate higher than the rate at which a domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect of such company. Explanation 2.-For the purposes of this section, the expressions- (a) "specified association" means any institution, association or b....