CBDt Instruction on 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

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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 INSTRUCTION NO. 1948, DATED 4-5-1998 The Board has received a number of references seeking clarifications regarding the applicability of the Double Taxation Avoidance Agreement (DTAA) between India and People’s Republic…

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