https://www.taxtmi.com/acts?id=39424 Where a double taxation avoidance agreement under section 90 or section 90A applies to a Foreign Institutional Investor and the investor furnishes the certificate required under those sections, tax on income under section 196D shall be deducted at the lower of the statutory rate under section 196D(1) and the rate or rates specified in the applicable agreement. en-us Mon, 01 Feb 2021 20:00:28 +0530 Mon, 01 Feb 2021 20:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39424 Where a double taxation avoidance agreement under section 90 or section 90A applies to a Foreign Institutional Investor and the investor furnishes the certificate required under those sections, tax on income under section 196D shall be deducted at the lower of the statutory rate under section 196D(1) and the rate or rates specified in the applicable agreement. Act-Rules Bills Mon, 01 Feb 2021 20:00:28 +0530 https://www.taxtmi.com/acts?id=39424