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 ..... both in India and in any 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Text of Income-tax (Double Taxation Relief) (Dominions) Rules, 1956 In exercise of the powers conferred by section 49A of the Indian Income-tax Act, 1922 (11 of 1922), and in supersession of the Notification of the Government of India in the late Finance Department (Central Revenues), No. 1, dated the 4th January, 1941, the Central Government 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, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of his income proves to the satisfaction of the Income-tax Officer that he has paid by deduction or otherwise Dominion income-tax for that year in respect of the same part of his income, he shall be entitled to a refund of a sum calculated on that part of his income or a rate to be determined as follows : ( i ) if he is resident in the taxable territories the rate at which refund is to be 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave arisen, accrued or been received or was brought into the taxable territories. 6. An applicant for refund under these rules may appeal to the Appellate Assistant Commissioner of Income-tax from any order of the Income-tax Officer disallowing the claim for refund either wholly or in part. 7. The appeal shall be presented within thirty days of the date on which the order of the Income-tax Officer was communicated to the applicant and shall, as 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), Nig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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