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of <h1>Tax Treaty Overhaul: Strengthening International Cooperation to Prevent Evasion and Enhance Global Fiscal Transparency Under Section 159</h1> The text analyzes Clause 159 of the Income Tax Bill, 2025, which modernizes India's approach to double taxation relief. The provision empowers the central government to enter agreements with foreign countries and specified territories, focusing on preventing tax evasion, facilitating information exchange, and ensuring tax recovery. It builds upon the existing Section 90A, introducing more robust anti-abuse measures, clearer interpretive frameworks, and enhanced compliance requirements for non-resident taxpayers seeking tax treaty benefits.
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