90A. Adoption by Central Government of agreement between specified associations for double
taxation relief.
(1)Any specified association in India may enter into an agreement with any specified
association in the specified territory outside India and the Central Government may, by notification in the
Official Gazette, make such provisions as may be necessary for adopting and impl ementing such
agreement - (a)for the granting of relief in respect of - (i)income on which have been paid both income -tax under this Act and income -tax in any
specified territory outside India; or (ii)income -tax chargeable under this Act and under the corresponding law in force in that
specified territory outside India to promote mutual economic relations, trade and investment, or (b)for the avoidance of double taxation of income under this Act and under the corresponding
law in force in that specified territory outside India, or (c)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 specified territory outside
India, or investigation of cases of such evasion or avoidance, or