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. ?
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.
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