Finality certificate requirement for double tax relief; relief withheld without certificate, payment may be held in abeyance. Double taxation relief under the India-Ceylon agreement shall not be granted without the Ceylon finality certificate (Form No.50E) establishing the final assessed income; provisional assessment documents are inadequate. If the finality certificate is delayed beyond the Agreement's period, the Income-tax Officer may keep payment of tax relating to the doubly taxed income in abeyance where the assessee adduces proper evidence that the delay was not caused by the assessee.
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Provisions expressly mentioned in the judgment/order text.
Finality certificate requirement for double tax relief; relief withheld without certificate, payment may be held in abeyance.
Double taxation relief under the India-Ceylon agreement shall not be granted without the Ceylon finality certificate (Form No.50E) establishing the final assessed income; provisional assessment documents are inadequate. If the finality certificate is delayed beyond the Agreement's period, the Income-tax Officer may keep payment of tax relating to the doubly taxed income in abeyance where the assessee adduces proper evidence that the delay was not caused by the assessee.
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