DTAA supremacy: ICDS governs income computation when the treaty is silent, non-conflicting, or specifies only tax rate.

ICDS apply to non-residents claiming DTAA benefits only where the DTAA is silent, where there is no conflict between ICDS computation and treaty treatment, where the income falls outside the DTAA's scope, or where the DTAA fixes a tax rate but does not prescribe the method of computing the income, in which case ICDS governs computation.

---

---

---