Varun Gupta – Page 32

Agreement with foreign countries or specified territories – Bilateral relief [Section 90] under Double Taxation Relief Provisions under the Act – Income Tax

Agreement with foreign countries or specified territories – Bilateral relief [Section 90] under Double Taxation Relief Provisions under the Act : (i) Section 90(1) provides that the Central Government may enter into […]

Types of Relief – Income Tax

Types of Relief : Relief from double taxation can be provided in mainly two ways: (i) Bilateral Relief; and (ii) Unilateral relief (i) Bilateral Relief: Under this method, the Governments of […]

Concept of Double Taxation Relief – Income Tax

Concept of Double Taxation Relief : In the present era of cross-border transactions across the globe, the effect of taxation is one of the important considerations for any trade and investment […]