Q631
Which of the following statements reflects the incorrect position?
A.
Domestic tax laws are irrelevant while considering application of the provisions of a DTAA
AnswerB.
Provisions of Income Tax Act, 1961 empower the Union Government to enter into tax treaties for relieving double taxation
C.
Provisions of a DTAA overrides the provisions of domestic laws unless the latter are more beneficial for a taxpayer
D.
In the absence of a DTAA, domestic tax laws provide unilateral relief to tackle double taxation
Answer: Option A
Solution
Answer: Option A
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