91. (1) If any person who is resident in India in any previous year proves that, in respect of his income which accrued or arose during that previous year outside […]
90A. (1) Any specified association in India may enter into an agreement with any specified association in the specified territory outside India and the Central Government may, by notification in […]
90. (1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,— (a) for the granting of relief in […]