Hi
I was partially in USA last financial year. I paid both federal and state taxes.
Section 90 of DTAA provides relief only for federal tax.
Can I use section 91 to obtain tax relief ?
I see there are many court and tribunal rulings helping assesses to use section 91 if it is more beneficial to the assessee
Summary: While the India-U.S. DTAA primarily covers federal taxes, some judicial precedents support using Section 91 to claim relief for U.S. state taxes that are otherwise ineligible under the treaty. You should consult a tax professional to evaluate your specific case and ensure you file Form 67 to formally claim the credit in your ITR.
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