Whether Surcharge and Eductaion Cess Is Applicable in Case of DTAA?

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Whether 2% education cess and 1% higher education cess is applicable to tax rates mentioned under DTAA or not.Please provide the relevant circular or notification where the said clarification is provided. Also is it possible the tax rate mentioned in DTAA is higher than the rate mentioned under section 195 of income tax act and…

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