Tax treaty relief for withholding tax: treaty rate applies at source when resident certificate is furnished. Where a tax treaty under sections 90/90A applies and the payee furnishes the prescribed certificate, tax shall be deducted at the lower of the domestic ... Summary
Tax treaty relief for withholding tax: treaty rate applies at source when resident certificate is furnished.
Where a tax treaty under sections 90/90A applies and the payee furnishes the prescribed certificate, tax shall be deducted at the lower of the domestic withholding rate of twenty per cent or the rate provided in the applicable treaty for that income.
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