Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

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..... me computation and disclosure standards
Income Tax
Manuals
Dated:- 7-9-2017
Manual - Introduction - Income computation and disclosure standards (ICDS) Where a non-resident claims the bene .....

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..... en the income computed as per ICDS and treatment of income as per DTAA - The income which does not fall within the scope of related DTAA Further, where the provisions of DTAA provides the rate of t .....

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