Amendment of Section 44A

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..... nning with the words the Central Government may and ending with the words for implementing the agreement. , the following shall be substituted, namely :- The Central Government may enter into an agree .....

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..... y or investigation of cases of such evasion or avoidance, or (c) for recovery of tax under this Act and under the corresponding law in force in that country, and may, by notification in the Official G .....

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