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DTAA or IT act.?
Does DTAA prevail over Income tax act 1961.?
Replies (1)
DTAA
Sections 90 to 91 under Chapter IX of the Income Tax Act, 1961 deals with 'Double Taxation Relief'. ...
In case of difference between the Income Tax Act, 1961 and the Agreement or Articles, the Provisions of the Income Tax Act, 1961 will prevail.
Sections 90 to 91 under Chapter IX of the Income Tax Act, 1961 deals with 'Double Taxation Relief'. ...
In case of difference between the Income Tax Act, 1961 and the Agreement or Articles, the Provisions of the Income Tax Act, 1961 will prevail.
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