Double taxation relief. - Income Tax - 1354/CBDT

INSTRUCTION NO. 1354/CBDT Dated: September 16, 1980 I am directed to say that sometime ago a few CsIT brought to the notice of the Board cases where Income-tax demands attributable to incomes arising in foreign countries have been outstanding for a long time, mainly due to the non-allowance of double-taxation relief by the Department. 2. The Board have decided that in respect of countries other than Bangladesh and Sri Lanka, the double taxation relief may be allowed on the basis of certified copies of assessment orders/other orders of the foreign countries. A formal certificate or order for the purpose of allowing such relief need not been insisted upon. The balance tax may be recovered expeditiously. 3. This may please be brought to the notice of all officers in your charge.