Income Tax Act, 2025
Section 6: Ins. by Act 21 of 2006, s. 20 (w.e.f. 12006).
6. Ins. by Act 21 of 2006, s. 20 (w.e.f. 12006).
437
(d) for recovery of income-tax under this Act and under the corresponding law in force in that
specified territory outside India.
(2) Where a specified association in India has entered into an agreement with a specified association
of any specified territory outside India under sub-section (1) and such agreement has been notified under
that sub-section, for granting relief of tax, or as the case may be, avoidance of double taxation, then, in
relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the
extent they are more beneficial to that assessee.
1[(2A) Notwithstanding anything contained in sub-section (2), the provisions of Chapter XA of the
Act shall apply to the assessee even if such provisions are not beneficial to him.]
(3) Any term used but not defined in this Act or in the agreement referred to in sub-section (1) shall,
unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the
agreement, have the same meaning as assigned to it in the notification issued by the Central Government
in the Official Gazette in this behalf.
2[(4) An assessee, not being a resident, to whom the agreement referred to in sub-section (1) applies,
shall not be entitled to claim any relief under such agreement unless 3[a certificate of his being a resident]
in any specified territory outside India, is obtained by him from the Government of that specified
territory.]
4[(5) The assessee referred to in sub-section (4) shall also provide such other documents and
information, as may be prescribed.]
Explanation 1.—For the removal of doubts, it is hereby declared that the charge of tax in respect of a
company incorporated in the specified territory outside India at a rate higher than the rate at which a
domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect
of such company.
Explanation 2.—For the purposes of this section, the expressions—
(a) “specified association” means any institution, association or body, whether incorporated or
not, functioning under any law for the time being in force in India or the laws of the specified
territory outside India and which may be notified as such by the Central Government for the purposes
of this section;
(b) “specified territory” means any area outside India which may be notified as such by the
Central Government for the purposes of this section.
5[Explanation 3.—For the removal of doubts, it is hereby declared that where any term is used in any
agreement entered into under sub-section (1) and not defined under the said agreement or the Act, but is
assigned a meaning to it in the notification issued under sub-section (3) and the notification issued
thereunder being in force, then, the meaning assigned to such term shall be deemed to have effect from
the date on which the said agreement came into force.]
1. Ins. by Act 17 of 2013, s. 24 (w.e.f. 12016). Earlier sub-section (2A) was inserted by Act 23 of 2012, s. 33 (w.e.f. 1
2013) and later omitted by Act 17 of 2013, s. 24 (w.e.f. 12013).
for recovery of income-tax under this Act and under the corresponding law in force in that
specified territory outside India.
Where a specified association in India has entered into an agreement with a specified association
of any specified territory outside India under sub-section
and such agreement has been notified under
that sub-section, for granting relief of tax, or as the case may be, avoidance of double taxation, then, in
relation to the assessee to whom such agreement applies, the provisions of this Act shall apply to the
extent they are more beneficial to that assessee.
1[
Notwithstanding anything contained in sub-section
Any term used but not defined in this Act or in the agreement referred to in sub-section
shall,
unless the context otherwise requires, and is not inconsistent with the provisions of this Act or the
agreement, have the same meaning as assigned to it in the notification issued by the Central Government
in the Official Gazette in this behalf.
2[
An assessee, not being a resident, to whom the agreement referred to in sub-section
applies,
shall not be entitled to claim any relief under such agreement unless 3[a certificate of his being a resident]
in any specified territory outside India, is obtained by him from the Government of that specified
territory.]
4[
The assessee referred to in sub-section
shall also provide such other documents and
information, as may be prescribed.]
Explanation 1.—For the removal of doubts, it is hereby declared that the charge of tax in respect of a
company incorporated in the specified territory outside India at a rate higher than the rate at which a
domestic company is chargeable, shall not be regarded as less favourable charge or levy of tax in respect
of such company.
Explanation 2.—For the purposes of this section, the expressions—
“specified association” means any institution, association or body, whether incorporated or
not, functioning under any law for the time being in force in India or the laws of the specified
territory outside India and which may be notified as such by the Central Government for the purposes
of this section;
“specified territory” means any area outside India which may be notified as such by the
Central Government for the purposes of this section.
5[Explanation 3.—For the removal of doubts, it is hereby declared that where any term is used in any
agreement entered into under sub-section
and not defined under the said agreement or the Act, but is
assigned a meaning to it in the notification issued under sub-section
and the notification issued
thereunder being in force, then, the meaning assigned to such term shall be deemed to have effect from
the date on which the said agreement came into force.]
1. Ins. by Act 17 of 2013, s. 24 (w.e.f. 12016). Earlier sub-section
was inserted by Act 23 of 2012, s. 33 (w.e.f. 1
2013) and later omitted by Act 17 of 2013, s. 24 (w.e.f. 12013).