9911796707
TMI BlogIncome-tax (Double Taxation Relief) (Dominions) Rules, 1956 providing for grant of double taxation relief with certain dominions - Present position thereunderX X X X Extracts X X X X X X X X Extracts X X X X ..... of the following Dominions: 1. Kenya 6. Nigeria 2. Tanganyika 7. Sierra Leone 3. Uganda 8. Gambia 4. Zanzibar 9. Mauritius 5. Gold Coast These rules being consistent with the corresponding provisions of the 1961 Act continued to be operative by virtue of the provisions contained in section 297(2)(k). 2. The following countries have, however, stated that the agreements on the basis of which the said rules were applicable are no longer binding on them after the date of their attainment of independence as shown against each: 1. Uganda 9-10-1962 3. Kenya 12-12-1963 2. Gambia 18-2-1965 4. Tanzania(Tanganyika & Zanzibar) 9-12-1961 Thus, there is no subsisting agreement, between India and the above-named four count ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes the following rules for the granting of relief in respect of income on which tax has been paid both in the taxable territories and in certain of Her Majesty's Dominions, namely:— 1. (1) These rules may be called the Income-tax (Double Taxation Relief) (Dominions) Rules, 1956. (2) They extend to the taxable territories as defined in section 2(14A) of the Indian Income-tax Act, 1922 (11 of 1922). 2. In these rules unless the context otherwise requires,— (a) "Dominion" means any of the territories specified in the first column of the Schedule annexed to these rules; (b) "Dominion income-tax" means tax charged for any year in accordance with the provisions of the Dominion enactment specified in the second column of the said Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given shall be— (a) the Dominion rate of tax, when that rate does not exceed half of the Indian rate of tax; and (b) half the Indian rate of tax, in any other case; (ii) if he is not resident in the taxable territories the rate at which refund is to be given shall be— (a) half of the Dominion rate of tax when that rate does not exceed the Indian rate of tax; and (b) in any other case, the amount by which the Indian rate of tax exceeds half of the Dominion rate of tax: Provided that in no case shall the rate at which such refund is calculated exceeds half the Indian rate of tax appropriate to the income of the person entitled to relief or be greater than the excess of the lower of the Indian and the Dominion rate of tax over the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s far as circumstances permit, be in Form II appended to these rules. Clarification 2 1. Attention is invited to paragraph (4) of Board's Circular No. 116, dated 10-7-1973 [Clarification 1] on the above subject. 2. The position in respect of Ghana (formerly Gold Coast), Nigeria and Mauritius has since been ascertained. The Governments of these three countries have stated that after the date of attainment of independence by them, they do not consider that any agreement on the question of avoidance of double taxation of income subsists between them and the Government of India. Ghana and Mauritius attained independence on March 6, 1957 and March 12, 1968, respectively, while Nigeria became independent on October 1, 1960. There is, thus, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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