Double Taxation Avoidance Agreement between India and Ceylon.

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....come-tax Act, 1961, for the net demand due from the assessee after allowing the abatement likely to the due under the Double Taxation Avoidance Agreement between India and Ceylon though, at the time of assessment, the assessee had not produced the certificate of assessment. 2. Article III of the DTA Agreement between India and Ceylon provides that each country shall make assessment in the ordin....

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.... by the ITO in his discretion) the collection of a portion of the demand equal to an amount estimated by him to be the abatement likely to be due. Further, if the assessee produces a certificate of assessment in the other country within the period mentioned above, the uncollected portion of the demand shall be adjusted against the abatement allowable under the Agreement. If no such certificate is ....