Dtaa
This query is : Resolved
31 January 2014
DTAA relief u/s 91 will be given before Rebate or after Rebate????
31 January 2014
before which rebate friend? can you be section specific.
01 February 2014
in my view relief should be provided before section 91 adjustment.
Please refer explanation (ii) to section 91:
"the expression "Indian rate of tax" means the rate determined by dividing the amount of Indian income-tax after deduction of any relief due under the provisions of this Act but before deduction of any relief due under this 72[Chapter], by the total income;"
from the above you can infer that all relevant reliefs under income tax act are to be considered before providing for deduction under 91.
Please refer explanation (ii) to section 91:
"the expression "Indian rate of tax" means the rate determined by dividing the amount of Indian income-tax after deduction of any relief due under the provisions of this Act but before deduction of any relief due under this 72[Chapter], by the total income;"
from the above you can infer that all relevant reliefs under income tax act are to be considered before providing for deduction under 91.
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