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

Union of India - Subsection

Section 159(1) in The Income Tax Act, 2025

(1)The Central Government may enter into an agreement with the Government of—
(a)any other country; or
(b)any specified territory,for the purposes mentioned in sub-section (3), and may, by notification, make such provisions as necessary for implementing the agreement.