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Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

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....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....

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....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....