https://www.taxtmi.com/circulars?id=4734 Where a Double Taxation Avoidance Agreement contains a specific provision on taxation, that treaty provision prevails over the general provisions of the Income-tax Act, 1961 and must be followed for computation and treatment of income; where the treaty is silent, the Income-tax Act governs assessment and taxation. en-us Fri, 02 Apr 1982 00:00:00 +0530 Sat, 02 Aug 2008 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4734 Where a Double Taxation Avoidance Agreement contains a specific provision on taxation, that treaty provision prevails over the general provisions of the Income-tax Act, 1961 and must be followed for computation and treatment of income; where the treaty is silent, the Income-tax Act governs assessment and taxation. Circulars Income Tax Fri, 02 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4734