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Relief u/s 91

shalini (CA) (511 Points)

12 July 2016  

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?

 2 Replies

CA shanky pahoja (accountant) (615 Points)
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

sourabh singh (....) (73 Points)
Replied 13 July 2016

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....

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