Dtaa


01 September 2015 Suppose Total Income exceeds Rs. 1 Crore(DTAA-2-USA-INTEREST-ARTICLE-11)

So whether Cess Payable or not?

(Refer Case CIT(A) KOLKATA Vs DIC Asia PaciFIC PTE Ltd. but Income tax utility is applying the cess)

Is the Utility Correct ?


01 September 2015 DTAA is a fixed rate. No cess required to be paid on DTAA



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