Agreement with foreign countries or specified territories - Section 90

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....idance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, 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 Accordingly the CG has notified that where such an agreement provides that any income of a resident of India "may be taxed" in the other country then, such income shall be included in his total income chargeable to tax in India in accordance with the provisions of Income Tax Act, 1961 and relief shall....

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....reign country or specified territory and not defined in the agreement or the Act but assigned a meaning in the notification issued by the CG in the official Gazette, which is still in force The term shall have the meaning assigned in the said notification and the meaning shall be deemed to have effect from the date on which DTAA came into force. 2. Term used in any DTAA with a foreign country or specified territory, which is defined in the DTAA itself. The term shall have the same meaning assigned to it in the DTAA. 3. Term used in any DTAA with a foreign country or specified territory, which is not defined in the said DTAA, but defined in the Income Tax Act, 1961. The term shall have the meaning assigned to it in the IT Act, 1961 an....