Circular : No. 333 [F. No. 506/42/81-FTD], dated 2-4-1982 Specific provisions made in double taxation avoidance agreement -Whether it would prevail over general provisions contained in Income-tax Act 1. It has come to the notice of the Board that sometimes effect to the provisions of double taxation avoidance agreement is not given by the Assessing…
Home Circular on Section 90 Circular No 333 dated 2-4-1982 : Specific provisions made in double taxation...
