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Under the Income-tax Act, 2025, which provision applies to double taxation relief through an agreement…

Section 159 (specifically sub-section (2)) covers agreements between specified associations in India and a specified territory. The Central Government may notify provisions…

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Under the Income-tax Act, 2025, which provision applies to double taxation relief through an agreement between specified associations?

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Correct answer C

Section 159 (specifically sub-section (2)) covers agreements between specified associations in India and a specified territory. The Central Government may notify provisions to adopt and implement such an agreement for the prescribed relief purposes.

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