Q380
In case of conflict between the provisions of the DTAA and the Income Tax Act, 1961, then
A.
the provision of the act will always prevail over the DTAA
B.
the provision of the DTAA will always prevail over the act
C.
the provision of the act will apply to the extent, they are more beneficial to the assessee
AnswerD.
the issue will be resolved by mutual consent of the contracting states
Answer: Option C
Solution
Answer: Option C
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