TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Error in Tax Demand Notice Issued Without Required Assessment Certificate Under India-Ceylon Double Taxation Agreement, Article III.</h1> The instruction addresses the handling of tax assessments involving income from Ceylon (Sri Lanka) under the Double Taxation Avoidance Agreement between India and Ceylon. It highlights an error where a demand notice was issued without the necessary assessment certificate. According to Article III of the Agreement, assessments should be made under each country's laws, with provisions for abatement if taxes exceed specified amounts. If the tax attributable in the other country is unknown, the demand should be issued without abatement, but collection can be deferred for one year, pending the submission of a certificate of assessment from the other country.
TaxTMI 
TaxTMI 
