Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Inter-Governmental agreement and Memorandum of Understanding (MoU) between Government of India and Government of USA to improve international tax compliance and to implement foreign account tax compliance act of USA
Please refer to the attached file for details
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Notification No : 77/2015Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_6516_notification77_2015.pdf