DTAA or IT act.?

Follow 1 Replies

Start a discussion Unanswered

RAHUL (Student) 15 October 2019

Does DTAA prevail over Income tax act 1961.?

CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. know more

Kapadia Pravin 16 October 2019

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.