Income-tax Act, 1961
Section - 90 - Agreement with foreign countries or specified territories
CHAPTER IXDOUBLE TAXATION RELIEFAgreement with foreign countries or specified territories.90. (1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,-
| (a) | - | for the granting of relief in respect of- |
| (i) | - | income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, as the case may be, or |
| (ii) | - | income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment, or |
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