Double taxation relief procedure: issue full tax demand but suspend an estimated abatement pending foreign assessment certificate. Where at assessment in India the tax attributable in Ceylon is unknown because no certificate of assessment is produced, the ITO must issue a demand notice for the full tax without allowing immediate abatement, but may hold in abeyance for one year (or longer in his discretion) the collection of an amount estimated as the likely abatement; if a foreign certificate is produced within that period the uncollected portion is adjusted against the abatement, otherwise the abatement ceases and the outstanding demand is collected.
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.
Double taxation relief procedure: issue full tax demand but suspend an estimated abatement pending foreign assessment certificate.
Where at assessment in India the tax attributable in Ceylon is unknown because no certificate of assessment is produced, the ITO must issue a demand notice for the full tax without allowing immediate abatement, but may hold in abeyance for one year (or longer in his discretion) the collection of an amount estimated as the likely abatement; if a foreign certificate is produced within that period the uncollected portion is adjusted against the abatement, otherwise the abatement ceases and the outstanding demand is collected.
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