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. 3/2015 [F. NO. 500/2/2015-APA-II],┬áDATED 10-4-2015 Article 27 of the India-UK DTAC provides for a Mutual Agreement Procedure (MAP) for avoidance of double taxation. Paragraph 4 of Article…

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