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    <title>Scrutiny assessment for AY 2013-14 U/s. 143(3) of the Income Tax Act 1961 (International Taxation)</title>
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    <description>Taxpayer paid UK income tax while working there and claimed tax treaty relief in India; in a later scrutiny assessment the income-tax officer demanded a Tax Residency Certificate from the UK for treaty relief and said relief cannot be allowed without it. The UK refused to issue an RC because domestic rules do not produce residency identifiers for assignments under 52 weeks. The taxpayer asks whether alternatives to the RC exist, whether short-term assignees face double taxation, and what remedies are available.</description>
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      <title>Scrutiny assessment for AY 2013-14 U/s. 143(3) of the Income Tax Act 1961 (International Taxation)</title>
      <link>https://www.taxtmi.com/forum/issue?id=109964</link>
      <description>Taxpayer paid UK income tax while working there and claimed tax treaty relief in India; in a later scrutiny assessment the income-tax officer demanded a Tax Residency Certificate from the UK for treaty relief and said relief cannot be allowed without it. The UK refused to issue an RC because domestic rules do not produce residency identifiers for assignments under 52 weeks. The taxpayer asks whether alternatives to the RC exist, whether short-term assignees face double taxation, and what remedies are available.</description>
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      <pubDate>Wed, 02 Mar 2016 01:34:36 +0530</pubDate>
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