(48A)any income accruing or arising to a foreign company on account of storage of crude oil in a facility in India and sale of crude oil therefrom to any person resident in India:Provided that—(i)the storage and sale by the foreign company is pursuant to an agreement or an arrangement entered into by the Central Government or approved by the Central Government; and(ii)having regard to the national interest, the foreign company and the agreement or arrangement are notified by the Central Government in this behalf;
