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    <title>DTAA &amp; RELIEF UNDER SEC 91</title>
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    <description>The taxpayer asks whether tax withheld in the United States on sale of shares, evidenced by a US tax certificate showing federal withholding, can be credited in India; the taxpayer included the capital gain in Indian income and claimed full relief, and seeks clarification whether relief should be obtained under the DTAA or under domestic unilateral relief (section 91).</description>
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      <description>The taxpayer asks whether tax withheld in the United States on sale of shares, evidenced by a US tax certificate showing federal withholding, can be credited in India; the taxpayer included the capital gain in Indian income and claimed full relief, and seeks clarification whether relief should be obtained under the DTAA or under domestic unilateral relief (section 91).</description>
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