Double Taxation Avoidance Agreement

On 19th October, 2023, the Supreme Court held that a Double Taxation Avoidance Agreement (DTAA) cannot be given effect unless notified under the Income Tax Act (1961).

  • A Notification under Section 90 of the Income Tax Act is a necessary and a mandatory condition for a court, authority or a tribunal to give effect to a Double Taxation Avoidance Agreement or any protocol changing its terms and conditions which has the effect of altering the existing provisions of law.

About DTAA

  • It is a treaty signed between two or more countries and is applicable in cases where a taxpayer residing in ....
Do You Want to Read More?
Subscribe Now
To get access to detailed content

Already a Member? Login here

Take Annual Subscription and get the following Advantage
The annual members of the Civil Services Chronicle can read the monthly content of the magazine as well as the Chronicle magazine archives.
Readers can study all the material since 2018 of the Civil Services Chronicle monthly issue in the form of Chronicle magazine archives.
Be an Annual Subscriber

Economy Watch