https://www.taxtmi.com/circulars?id=4574 The Income-tax (Double Taxation Relief) (Dominions) Rules, 1956 provide relief where income is taxed in India and specified Dominions, set refund rates and procedural safeguards, and remain operative under transitional law. Several former Dominions have notified that bilateral arrangements ceased on their dates of independence; consequently Indian residents with income in those countries are to be covered by unilateral relief under section 91 from the assessment year following each country's independence, while Sierra Leone has agreed to continue the 1956 arrangements. en-us Tue, 08 Jul 1975 00:00:00 +0530 Wed, 30 Jul 2008 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4574 The Income-tax (Double Taxation Relief) (Dominions) Rules, 1956 provide relief where income is taxed in India and specified Dominions, set refund rates and procedural safeguards, and remain operative under transitional law. Several former Dominions have notified that bilateral arrangements ceased on their dates of independence; consequently Indian residents with income in those countries are to be covered by unilateral relief under section 91 from the assessment year following each country's independence, while Sierra Leone has agreed to continue the 1956 arrangements. Circulars Income Tax Tue, 08 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4574