Income-tax Act, 1961

Section - 90A - Adoption by Central Government of agreement between specified associations for double taxation relief

Adoption by Central Government of agreement between specified associations for double taxation relief.

90A. (1) Any specified association in India may enter into an agreement with any specified association in the specified territory outside India and the Central Government may, by notification in the Official Gazette, make such provisions as may be necessary for adopting and implementing such agreement-

(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 any specified territory outside India; or
(ii)	-	income-tax chargeable under this Act and under the corresponding law in force in that specified territory outside India to promote mutual economic relations, trade and investment, or

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