Poonawalla fincorps
Poonawalla fincorps

DTAA agreement

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(Querist)
29 January 2011 Is there is any DTAA agreement with the Governement of Bhutan?

Suppose TDS has been deducted by the Government of Bhutan on payment made to the Indian concern, then can we claim deduction of TDS deducted by Govt. of Bhutan under section 91.

What is the procedure? Please provide the requisite details for claiming such TDS credit.
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
30 January 2011 No,

Yes. you can claim under sec. 91 .

There is no pre defined procedure for the same, the ITO needs to be convinced for the same.

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