https://www.taxtmi.com/circulars?id=11320 The Board extends the refund procedure in Circular No. 7/2007 to cases where tax has been deducted at a higher rate under a Double Taxation Avoidance Agreement than the lower rate prescribed under domestic law, recognizing the genuine hardship to the resident deductor and modifying the earlier Circular to cover such treaty-rate withholdings. en-us Tue, 27 Sep 2011 00:00:00 +0530 Sat, 01 Oct 2011 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11320 The Board extends the refund procedure in Circular No. 7/2007 to cases where tax has been deducted at a higher rate under a Double Taxation Avoidance Agreement than the lower rate prescribed under domestic law, recognizing the genuine hardship to the resident deductor and modifying the earlier Circular to cover such treaty-rate withholdings. Circulars Income Tax Tue, 27 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11320