| |
The Tax PublishersINTERNATIONAL TAXATION
Sovereignty of DTAA and Conflict of DTAA Versus Act
Srivatsan Ranganathan
The provisions of Sections 90 and 90A enshrine the overriding effect of DTAA (Double Taxation Avoidance Agreement) as against the Income Tax Act as long as they are beneficial to the provisions of the Income Tax Act.
 SUBSCRIBE FOR FULL CONTENT
|