Agreement with foreign countries

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..... corresponding law in force in that country; or (ii) income-tax chargeable under this Code and under the corresponding law in force in that country to promote mutual economic relations, trade and investment; (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country; (c) for exchange of information for the prevention of evasion or avo .....

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..... h provisions as may be necessary for implementing the agreements. (5) A person shall not be entitled to claim relief under the provisions of the agreement unless a certificate of his being a resident in the other country or specified territory is obtained by him from the tax authority of that country or specified territory, in the prescribed form. (6) The provisions of this Code shall not be regar .....

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