Agreement with foreign countries or specified territories.

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..... for exchange of information for the prevention of evasion or avoidance of tax on undisclosed foreign income chargeable under this Act or under the corresponding law in force in that country, or investigation of cases of such evasion or avoidance; (b) for recovery of tax under this Act and under the corresponding law in force in that country; or (2) The Central Government may enter into an agre .....

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