Agreement with foreign countries or specified territory

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....ing of relief in respect of —            (i) income or wealth on which income-tax or wealth-tax, as the case may be, has been paid both under this Code and under the corresponding law in force in that country; or            (ii) income-tax or wealth-tax chargeable under this Code and under t....

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....rrying out any other purpose of this Code not expressly covered under clauses (a) to (d) above or the corresponding law in force in that country.    (2) The Central Government may enter into an agreement with the Government of any specified territory outside India for the purposes specified in sub-section (1).    (3) The Central Government may, by notification, make such ....

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.... regarded as discriminatory against the foreign company merely on the consideration that the liability of the foreign company to pay tax is calculated at a rate higher than the rate at which the liability of a domestic company is calculated.    (7) Any term used but not defined in this Code or in the agreement referred to in subsections (1), (2) or sub-section (4) shall, unless the co....