Double Taxation Avoidance Agreement
On 19th October, 2023, the Supreme Court held that a Double Taxation Avoidance Agreement (DTAA) cannot be given effect unless notified under the Income Tax Act (1961).
- A Notification under Section 90 of the Income Tax Act is a necessary and a mandatory condition for a court, authority or a tribunal to give effect to a Double Taxation Avoidance Agreement or any protocol changing its terms and conditions which has the effect of altering the existing provisions of law.
About DTAA
- It is a treaty signed between two or more countries and is applicable in cases where a taxpayer residing in ....
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