Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 159(4)] [Section 159] [Entire Act] Union of India - Subsection Section 159(4)(a) in The Income Tax Act, 2025 (a)the Central Government has entered into an agreement with the Government of any country or specified territory, as the case may be, under sub-section (1); or