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DTAA or IT act.?


RAHUL (Student)     15 October 2019

RAHUL
Student 
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Does DTAA prevail over Income tax act 1961.?

avater

Kapadia Pravin   16 October 2019

Kapadia Pravin

 917 likes  14293 points

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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.


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