DTA Agreement by Govt. of
India with Foreign countries
Coming to specific provisions contained in the Indian Income-tax Act,
such tax trea ties are made under the provisions contained in Section 90 of the Income-tax
Act which enables the Central Government to enter into treaties to avoid double taxation.
Govt. of India has entered into DTA agreement with several countries, some of the main
countries are Australia, Bangladesh, Canada, China, Germany, Japan, Malaysia, Mauritius,
Nepal, Singapore, Srilanka, UAE, UAR, UK, USA, USSR etc.
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