Agreement with foreign countries

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....;(i) income on which income-tax has been paid both under this Code and under the corresponding law in force in that country; or        (ii) income-tax chargeable under this Code and under the corresponding law in force in that country to promote mutual economic relations, trade and investment;     (b) for the avoidance of double taxation of income....

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.... an agreement with any specified association in the specified territory outside India for the purposes specified in sub-section (1). (4) The Central Government may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreements. (5) A person shall not be entitled to claim relief under the provisions of the agreement unless a certificate of h....