CBDT Clarifies Application of Principal Purpose Test in DTAAs

Last updated: 17 March 2025

In a significant move to provide clarity on the implementation of tax treaties, the Central Board of Direct Taxes (CBDT) has issued Circular 01/2025, emphasizing the application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements (DTAAs). Text of the Official Ci

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Attached File : 671907_24667_cbdt_press_release_15_03_2025.pdf
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