Foreign Tax Credit rules proposed: draft uploaded for stakeholder consultation, inviting written submissions to designated contacts. Proposed procedural rules set out the mechanism for grant of Foreign Tax Credit under domestic provisions implementing tax-treaty or unilateral overseas tax relief, specifying required documentation, submission channels and administrative procedures. The draft has been published for stakeholder consultation with written comments invited to designated email and postal addresses within the stated consultation period, and the Central Board of Direct Taxes identified as the notifying authority.
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Provisions expressly mentioned in the judgment/order text.
Foreign Tax Credit rules proposed: draft uploaded for stakeholder consultation, inviting written submissions to designated contacts.
Proposed procedural rules set out the mechanism for grant of Foreign Tax Credit under domestic provisions implementing tax-treaty or unilateral overseas tax relief, specifying required documentation, submission channels and administrative procedures. The draft has been published for stakeholder consultation with written comments invited to designated email and postal addresses within the stated consultation period, and the Central Board of Direct Taxes identified as the notifying authority.
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