9911796707
TMI Blog2021 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... an agreement with the Government of any country outside India for granting relief to the assessee in respect of various issues including for avoidance of double taxation of income. However, the relief of double taxation of income under the Treaty is subject to the condition of the assessee providing a certificate of his being a resident in any country outside India or specified territory outside India as enumerated under Section 90(4) of the 1961 Act. In order to claim benefit from double taxation as provided under Article 22 of the Treaty, the petitioner is required to submit a certificate of him being a resident in country out side India i.e. USA in the present case from the Government of USA. The claim of the petitioner is totally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reaty'). 2. The case of the petitioner is that he is a USA national, who has been appointed in India as a Dean-cum-Professor in O.P. Jindal Global University w.e.f. 01.01.2020. He joined his services in India on 01.02.2020 and owing to the Covid-19 pandemic, he departed from India on 21.03.2020. At the time of payment of his salary, he was issued Form-16 by his employer under the provisions of Section 203 of the Income Tax Act, 1961 (hereinafter referred to as '1961 Act'), showing tax deducted at source on salary. 3. Aggrieved by deduction of tax at source, the petitioner represented to the authorities invoking Article 22 of the Treaty and claimed exemption. 4. Vide the impugned order, the authorities have rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iately before that visit been a resident of the other contracting State shall be exempted from tax by the first mentioned contracting State for a period not exceeding two years from the date he first visits that State for such purpose. Thus, for giving the aforesaid exemption, the petitioner applied and the claim has been wrongly rejected. The petitioner for the purpose of satisfying the authorities on his eligibility has submitted his passport depicting his nationality of USA, letter of appointment letter and Form-16, which fulfills the conditions as required under law. 7. Learned counsel for the petitioner further submitted that the petitioner is not an assessee under Section 2(7) of the 1961 Act as no tax is payable by him for a perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eads as under:- 90(1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,- (a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, as the case may be, or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding law in force in that country or specified territory, as the case may be, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Official Gazette in this behalf. (4) An assessee, not being a resident, to whom an agreement referred to in sub-section (1) applies, shall not be entitled to claim any relief under such agreement unless a certificate of his being a resident in any country outside India or specified territory outside India, as the case may be, is obtained by him from the Government of that country or specified territory. (5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed. Explanation 1.-For the removal of doubts, it is hereby declared that the charge of tax in respect of a foreign company at a rate higher than the rate at which a domestic company is chargeable, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Teachers and Research Scholars 1. An individual who visits a Contracting State for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognised educational institution in that State, and who was immediately before that visit a resident of the other Contracting State, shall be exempted from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose. 2. This Article shall apply to income from research only if such research is undertaken by the individual in the public interest and not primarily for the benefit of some other private pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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