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[Cites 0, Cited by 0] [Section 128(2)] [Section 128] [Entire Act]

Union of India - Subsection

Section 128(2)(a) in Income Tax Rules, 1962

(a)in respect of a country or specified territory outside India with which India has entered into an agreement for the relief or avoidance of double taxation of income in terms of section 90 or section 90A, the tax covered under the said agreement;