https://www.taxtmi.com/circulars?id=8680 Double taxation relief under the India-Ceylon agreement shall not be granted without the Ceylon finality certificate (Form No.50E) establishing the final assessed income; provisional assessment documents are inadequate. If the finality certificate is delayed beyond the Agreement's period, the Income-tax Officer may keep payment of tax relating to the doubly taxed income in abeyance where the assessee adduces proper evidence that the delay was not caused by the assessee. en-us Sat, 28 Mar 1970 00:00:00 +0530 Wed, 25 May 2011 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8680 Double taxation relief under the India-Ceylon agreement shall not be granted without the Ceylon finality certificate (Form No.50E) establishing the final assessed income; provisional assessment documents are inadequate. If the finality certificate is delayed beyond the Agreement's period, the Income-tax Officer may keep payment of tax relating to the doubly taxed income in abeyance where the assessee adduces proper evidence that the delay was not caused by the assessee. Circulars Income Tax Sat, 28 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8680