Agreement with foreign countries

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.... 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 under this Act and under the corresponding law in force in that country; (c) for exchange of information for the prevention of e....

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....fficial 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 his being a resident in the other country or specified territory is obtained by him from the tax authority of that country or specified territory, in the prescribed form. (6) The provisions of....