Under Section 90 of the Income Tax Act, Double Taxation Avoidance Agreement cannot been forced until notified by the Centre: Supreme Court

Under Section 90 of the Income Tax Act, Double Taxation Avoidance Agreement cannot been forced until notified by the Centre: Supreme Court

The Indian Supreme Court has ruled that a Double Taxation Avoidance Agreement (DTAA)cannot be enforced by any court, authority or tribunal until it has been notified by the CentralGovernment as defined by the Income Tax Act’s Section 90. The DTAA treaty will not beenforceable per se in Indian courts until Read more…

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