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Dtaa+ income tax return in india

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(Querist)
07 June 2013 Dear All

As per the notification on DTAA:

Entities availing DTAA benefits have to file return in India.

My query is that whether payer has to ensure that payee is filing return or not.

Also what about those who have already availed the benefits of DTAA on or after 01.04.2012??

thanx
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CA. Anuj Gupta

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CA. Anuj Gupta (Expert)
08 June 2013 No, payer has to ONLY ensure the correct deduction of TDs and nothing more.

Anuj
femaquery@gmail.com

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