Double taxation relief to be extended to agreement between specified associations adopted by CG - Section 90A

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..... r non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in the said agreement for the indirect benefit to residents of any other country or territory), or for exchange of information for the prevention of evasion or avoidance of income-tax chargeable under this Act or under the corresponding law in force in that country or specified territory, as the case may be, or investigation of cases of such evasion or avoidance, or for recovery of income-tax under this Act and under the corresponding law in force in that country or specified territory, as the case may be, CG has, vide notification No. 90/2008 dated 28.08.2008, notifies that .....

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..... erm 1 Term used in any such agreement, and not defined in the agreement or the Act but assigned a meaning in the notification issued by the CG in the official Gazette, which is still in force The term shall have the meaning assigned in the said notification and the meaning shall be deemed to have effect from the date on which agreement came into force. 2. Term used in any agreement, which is defined in the DTAA itself. The term shall have the same meaning assigned to it in the agreement. 3. Term used in any agreement which is not defined in the said agreement, but defined in the Income Tax Act, 196 .....

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..... nder any law for the time being in force in India or the laws of the specified territory outside India and which may be notified as such by the Central Government for the purposes of this section; specified territory means any area outside India which may be notified as such by the Central Government for the purposes of this section Documents and Information, to be furnished by the assessee for claiming treaty benefits, prescribed by CBDT vide Notification No. 57/2013 dated 01.08.2013 Status (individual, company, firm etc.) of the assessee; Nationality (in case of an individual) or country or specified territory of incorporation or registration (in case of others); Assessee's tax identification number .....

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