Report No. 12
Chapter IX
Double Taxation Relief
92. Agreement with countries.-
The Central Government may enter into an agreement-
(a) with the Government of any country outside India for the granting of relief in respect of income on which have been paid both income-tax (including super-tax) under this Act and income-tax in that country, or
(b) with the Government of any country outside India for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country; and may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreement........
[Section 49/1]
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