Benefit of DTAA while claiming exemption from taxation of ...

Case Laws Income Tax

March 11, 2023

Benefit of DTAA while claiming exemption from taxation of capital gain - Provisions of sections 4 and 5 are expressly made subject to the provisions of the Act which means that they are subject to the provisions of section 90 of the Act. By necessary implication they are subject to the terms of the Double Taxation Avoidance Agreement, if any, entered into by the Government of India. - AT

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Benefit of DTAA while claiming exemption from taxation of ...

Case Laws Income Tax

March 11, 2023

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