Relief U/s 90 - Double Taxation

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CA. Chikkerur C R (Querist)
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12 January 2011 As per my understanding, Relief can be claimed once assessee pays tax in other country & he has supporting. One of ITO is insisting that Relief is allowed only if Assessee had filed return in other country. As per her, Relief is possible upon submission of proof of foreign tax return filed

But Section 90 never speaks anything on filing of tax return in other country.

So Can anyone tell me whether Relief u/s 90 is on payment of foreign tax or filing of filing tax return or both. ?

CA. Anuj Gupta

CA. Anuj Gupta (Expert)
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13 January 2011 return filing in other country is a requirement of the domestic laws of that particular country. Sec. 90/91 noway provides any condition for the same.Maximum ITO can get the source and genuinety of the foreign TDS verified through his sources.

Vivek Raju P

Vivek Raju P (Expert)
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13 January 2011 There is no requirement U/S 90 for furnishing tax return of the foreign country for availing TDS credit.

Supporting document in the form of TDS certificate if issuable as per the laws of the said country may be provided by you.

Please tell the AO to check the act before asking for additional documentation :)

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