Double Taxation Avoidance Agreement between India and Ceylon.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emand due from the assessee after allowing the abatement likely to the due under the Double Taxation Avoidance Agreement between India and Ceylon though, at the time of assessment, the assessee had not produced the certificate of assessment. 2. Article III of the DTA Agreement between India and Ceylon provides that each country shall make assessment in the ordinary way under its own law, and whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... collection of a portion of the demand equal to an amount estimated by him to be the abatement likely to be due. Further, if the assessee produces a certificate of assessment in the other country within the period mentioned above, the uncollected portion of the demand shall be adjusted against the abatement allowable under the Agreement. If no such certificate is produced within the aforesaid peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X