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Whether surcharge and education cess could be charged when the ...


Surcharge and Education Cess Not Applicable Under Double Taxation Avoidance Agreement Tax Rates.

January 11, 2016

Case Laws     Income Tax     AT

Whether surcharge and education cess could be charged when the tax is determined to be payable under the double taxation avoidance agreement? - The surcharge and education cess is not leviable when the tax rate is prescribed under DTAA - AT

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