Relief u/s 90 DTAA with US - Remuneration


This query is : Resolved 

19 October 2010 One of my client has a salary from US and has paid the following taxes in US.
1. Social Security Tax (No relief under DTAA)
2. Federal Tax
3. State Tax (New Jersey and New York)
4. Local Tax
For which of the above taxes will I be able to take tax credit / relief under section 90 of the Income tax Act, 1961
While referring DTAA, it seems only the federal tax paid can be allowed for relief. Is the understanding correct?


19 October 2010 I agree with your interpretation

12 March 2011 There has been a recent decision of Bombay ITAT which says that other taxes can be claimed u/s 91 .

Anuj
9810106211


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