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?
CA shanky pahoja
Replied 12 July 2016
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
Replied 13 July 2016