Double taxation relief can be credited when computing self-assessment tax if the return records the relief claimed. An assessee computing self-assessment tax may take credit for double taxation relief claimed in the return because the return form requires details of such relief and self-assessment tax is payable on the basis of the return furnished.
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 can be credited when computing self-assessment tax if the return records the relief claimed.
An assessee computing self-assessment tax may take credit for double taxation relief claimed in the return because the return form requires details of such relief and self-assessment tax is payable on the basis of the return furnished.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.