Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).
X X X X Extracts X X X X
X X X X Extracts X X X X
....e computation and disclosure standards<br>Income Tax<br>Manuals<br>Dated:- 7-9-2017<br>Manual - Introduction - Income computation and disclosure standards (ICDS) Where a non-resident claims the benef....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the income computed as per ICDS and treatment of income as per DTAA - The income which does not fall within the scope of related DTAA Further, where the provisions of DTAA provides the rate of ta....




TaxTMI
TaxTMI