Relief u/s 90 / 90a

This query is : Resolved 

20 August 2019 In the assessment DCIT disallowed the relief under section 90 that assessee not filed his return in that country . (UK)
I have produce the all Tax Certificate on which they had deducted tax at DTAA rate. (DTAA rate is 15% and 20% )
Is it mandatory to file return in UK or any country to avail relief under section 90 in india.
Money has been credited in Indian Rupees less DTAA deduction . And assessee not work there more than 30 days in a year.
Please Advice.

23 August 2019 As per my view, you need to produce relevant documents for proving tax deduction amount. In case, if you feel so, go for appeal to CIT (A).

23 August 2019 Thanks
Yes.. i have the all relevant papers. but return filing is not compulsory under rule 128


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