DTAA & RELIEF UNDER SEC 91

[vijay arora]

S

SIR

As per the DTAA can i claim the tax deducted on sale of shares and income tax withheld in the USA .The fedral tax withheld by the m @ 30% and they have issued me the tax certificate for the same . but in india i added the capital gain while computation my income and claim the full relief of tax deducted at USA.

AI Summary

Double taxation relief for foreign withholding on share sale: can US tax withheld be credited under DTAA or unilateral relief?
The taxpayer asks whether tax withheld in the United States on sale of shares, evidenced by a US tax certificate showing federal withholding, can be credited in India; the taxpayer included the capital gain in Indian income and claimed full relief, and seeks clarification whether relief should be obtained under the DTAA or under domestic unilateral relief (section 91).