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Commerce · Q230

Income Tax and Corporate Tax

Graduate and Post Graduate · Commerce · question 230

Q230

Where an assessee is eligible to claim the DTAA benefit?

A.
Provisions of DTAA shall apply to the assessee
B.
Provisions of income tax act shall apply to the assessee
C.
Provisions of DTAA or income tax act, whichever is more beneficial, shall apply to the assessee
Answer
D.
None of the above

Answer: Option C

Solution

Answer: Option C
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