Circular No 333 dated 2-4-1982 : Specific provisions made in double taxation avoidance agreement

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…