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        Clause 17 - Avoidance of double taxation.

        Direct Taxes Code, 2010
        Chapter I
        GENERAL

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        Avoidance of double taxation: income taxed in one person should not be taxed again, except to protect revenue. Avoidance of double taxation establishes that no income included in a person's total income for a financial year shall be included again for the same or any other year, and that income includible in one person's total income shall not be included in another person's total income, except where necessary for protecting the interests of revenue.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Avoidance of double taxation: income taxed in one person should not be taxed again, except to protect revenue.

                                Avoidance of double taxation establishes that no income included in a person's total income for a financial year shall be included again for the same or any other year, and that income includible in one person's total income shall not be included in another person's total income, except where necessary for protecting the interests of revenue.


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