DTAA

Does DTAA overrides section 115BBD? For e.g if DTAA says that on repatriating the income in the form of dividend from Ireland to India would be subject to withholding tax at10% in Ireland, Will the same be taxable in the hands of Indian holding company also under 115BBD?  

Replies (1)

Yes !!! DTAA override the115DDB.

 

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