DTAA vs IT

This query is : Resolved 

22 January 2011 When under DTAA and IT a service is taxable and then the party has no PAN.... So will Sec 206AA of IT Act overrule DTAA or not

22 January 2011 for application of DTAA , the asessee must have PE in india. In this case party does not have PAN. DTAA will not applies in this case.



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