could you please advise me what is the difference between Indian income tax 1961 and the Companies (Profits ) Surtax 1964 ?
and what is the treatment with regards to Double taxation avoidance agreement with Kenya ? if an Indian firm giving professional services as per the article 15 of DTAA, if excess paid tax in Kenya would be possible to set off the tax payable in India but if Indian Tax payable is less than the tax paid in Kenya , then would it possible to get refund the excess paid tax in Kenya ? and the certificate given from Kenya would be have the same qualities of a form16A in India ?