Treaty benefits for foreign institutional investors to be adjudicated promptly, with securities-related claims subject to expedited decision. The Central Board of Direct Taxes instructs that claims by Foreign Institutional Investors for treaty benefits under relevant Double Taxation Avoidance Agreements in respect of income from securities must be decided expeditiously, with decisions to be taken within one month from the date the claim is filed, and the directive must be communicated to all concerned for strict compliance.
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.
Treaty benefits for foreign institutional investors to be adjudicated promptly, with securities-related claims subject to expedited decision.
The Central Board of Direct Taxes instructs that claims by Foreign Institutional Investors for treaty benefits under relevant Double Taxation Avoidance Agreements in respect of income from securities must be decided expeditiously, with decisions to be taken within one month from the date the claim is filed, and the directive must be communicated to all concerned for strict compliance.
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