Double taxation relief: transition to unilateral relief for former Dominions after independence, affecting resident taxpayers' claims. The Dominions Rules, 1956 provided for relief where income was taxed both in India and listed Dominions, prescribing definitions, a formula for refund rates distinguishing residents and non residents, application procedure, a four year limitation for claims and an appeal to the Appellate Assistant Commissioner. Following independence of several Dominions, some governments stated the bilateral arrangements ceased to subsist; consequently, Indian residents' relief for income in those countries is to be given as unilateral relief from the first assessment year after the year of independence, while Sierra Leone agreed to continue the Dominions Rules.