Can relief u/s 91 be claimed even if DTAA exists between India and the foreign country if it is more beneficial to the assessee?
Menu
Relief u/s 91
Replies (2)
No section 91 covers the cases where the govt. has no agreeent with the other country in order to avoid double taxation in that case. in cases where agreement exists you can pay tax as per income tax act or as per the agreement which ever is more benificial.
hope it helps you
adding to shanky comments I would like to add tht,
if rate of DTAA is less and such rate is applicable than such rate will b applicable only if non resident present tax residency certificate....
if rate of DTAA is less and such rate is applicable than such rate will b applicable only if non resident present tax residency certificate....
Recent Threads
- ITR not processed for the FY 2024-25
- Gift of money to my wife.
- Tax Audit If you show Loss
- GST Tax invoice Value Rs..234000
- Can I claim benefit under 54F if I sell my equity
- Income tax refund 25/26
- Who is responsible for paying GST Liability (If th
- Excess Payment on RCM
- AOC4 auto population of previous year data
- Exports against INR PO payable by Domestic Company
Related Threads
CAclubindia
