India-Netherlands DTAA Caps Income Tax at 10%, Prohibits Additional Surcharge and Education Cess by Assessing Officer.

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....Applicability of surcharge and cess on DTAA rate of tax - as per DTAA between India and Netherlands, the income tax including surcharge shall not exceed 10% - A.O. cannot charge surcharge and education cess over and above 10% of the Income Tax levied on the assessee....