TDS u/s 195 - Rates specified in Section 206AA - The Special ...

Double Taxation Avoidance Agreement Takes Precedence Over Income Tax Act, Highlights Importance of International Agreements in TDS Applications.

October 28, 2020

Case Laws Income Tax AT

TDS u/s 195 - Rates specified in Section 206AA - The Special Bench held that DTAA overrides the Act, even if it is inconsistent with the Act. DTAAs are entered into between two nations in good faith and are supposed to be interpreted in good faith. Otherwise it would amount to the breach of Article 253 of the constitution - AT

View Source

← Previous Next →

TDS u/s 195 - Rates specified in Section 206AA - The Special ...

Double Taxation Avoidance Agreement Takes Precedence Over Income Tax Act, Highlights Importance of International Agreements in TDS Applications.

October 28, 2020

Case Laws Income Tax AT

You may also like:

Income accrued in India - Capital gain - the new double taxation avoidance agreement has come into force much letter then the transaction took the place. In the new...

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of fiscal evasion with foreign countries -...

Double taxation agreement - Agreement with foreign countries or specified territories - Notified 'Specified Territory' - Notification

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...

Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries -...

Agreement for Avoidance of Double Taxation of Income Derived From International Air Transport - Republic of Maldives - Notification

Double taxation agreement - Agreement for avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign countries - Japan - Amendment in Notification No....

U/s 90 of the IT Act, 1961 - Double Taxation Agreement - Amendment of Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with foreign countries...

Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

Applicability of Article 7 of the Double Taxation Avoidance Agreement (DTAA) between India and the United Arab Emirates regarding the taxation of profits attributed to a...

TDS u/s 195 - professional fees paid outside India - it cannot go to the article of ‘other income’ only because of the reason that FTS article is not there in the Double...

Double taxation of income - Single TDS certificate for two years - AT

India-Mauritius Double Taxation Avoidance Agreement and related issues - Working Group to examine consequential issues arising out of amendment - Circular

DTTA - AGREEMENT FOR AVOIDANCE OF DOUBLE TAXATION AND PREVENTION OF FISCAL EVASION WITH FOREIGN COUNTRIES - NETHERLANDS - Notification

Agreement for Avoidance of double taxation and prevention of fiscal evasion with foreign countries - Lithuania. - Notification

Quick Updates: