Pending professional review. This content was drafted with Claude from official sources and has not yet been reviewed by an ArthaKara professional. Verify against the official sources before relying on it.
Simple meaningA treaty between two countries to avoid taxing the same income twice.
Relevant ActIncome-tax Act, 1961
Section / ruleSection 90
Technical meaning
Double Taxation Avoidance Agreement entered into by India under which treaty provisions apply where more beneficial to the taxpayer.
Practical example
An NRI in the UAE claims treaty benefit on Indian interest income.
Related terms
- Permanent Establishment
- Tax Residency Certificate
Official reference
Income-tax Act, 1961, Section 90
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