Double taxation relief procedure clarifies granting of relief for foreign income tax paid under tax treaty or domestic provisions. Amendment institutes a procedural rule for claiming relief or deduction of foreign income-tax paid, specifying that taxpayers may obtain relief under tax treaty provisions or domestic statutory mechanisms when computing liability under the Income-tax Act and requiring a defined procedure for granting such relief or deduction of tax paid in any country or specified territory outside India.
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.
Double taxation relief procedure clarifies granting of relief for foreign income tax paid under tax treaty or domestic provisions.
Amendment institutes a procedural rule for claiming relief or deduction of foreign income-tax paid, specifying that taxpayers may obtain relief under tax treaty provisions or domestic statutory mechanisms when computing liability under the Income-tax Act and requiring a defined procedure for granting such relief or deduction of tax paid in any country or specified territory outside India.
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