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[Cites 0, Cited by 0] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(2) in The Income Tax Act, 2025

(2)Any specified association in India may enter into an agreement with any specified association in the specified territory for the purposes mentioned in sub-section (3) and the Central Government may, by notification, make such provisions as may be necessary for adopting and implementing such agreement.