TaxTMI 
TaxTMI 
TaxTMI 
Treatment of Tax deducted in DTA
deepak gulati
If some tax has been deducted by contracted state, as per DTA rules, do we get benefit of same in India ? Do we need do declare that Income in India ?
Tax Under DTA Rules Must Be Declared in India Per Section 90 of Income Tax Act, 1961 A forum participant inquired about the treatment of tax deducted by a contracting state under Double Taxation Avoidance (DTA) rules, specifically whether such tax benefits apply in India and if the income must be declared in India. The response cited Section 90 of the Income Tax Act, 1961, indicating that income taxed in another country under a DTA agreement must be included in the total income chargeable to tax in India. The relief is granted according to the method outlined in the agreement to avoid or eliminate double taxation. (AI Summary)