Double taxation relief permitted on certified foreign assessment orders, enabling expedited recovery of the balance tax. Instruction permits allowance of double taxation relief for foreign-source incomes (excluding certain jurisdictions) on the basis of certified copies of foreign assessment orders or other orders without insisting on a formal certificate, and directs expeditious recovery of any balance tax while requiring communication of the Instruction to all subordinate officers.
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 permitted on certified foreign assessment orders, enabling expedited recovery of the balance tax.
Instruction permits allowance of double taxation relief for foreign-source incomes (excluding certain jurisdictions) on the basis of certified copies of foreign assessment orders or other orders without insisting on a formal certificate, and directs expeditious recovery of any balance tax while requiring communication of the Instruction to all subordinate officers.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
