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of <h1>DTAAs Take Precedence Over Income-tax Act, 1961 in Conflicts, as Clarified by Circular u/s 90.</h1> The circular clarifies the precedence of Double Taxation Avoidance Agreements (DTAAs) over the Income-tax Act, 1961, in cases of conflict. It states that specific provisions in a DTAA should prevail over the general provisions of the Income-tax Act. These agreements, established under section 90 of the Act, dictate that the laws of each country will govern income assessment and taxation unless otherwise specified by the DTAA. If a DTAA outlines a specific method for income computation, it must be followed. In the absence of specific provisions, the Income-tax Act will apply.
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