REVISED RETURN FOR CLAIMING REFUND OF NON RESIDENT

This query is : Resolved

Neha Saini (Querist)
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13 January 2010 Dear all,

Please advise me on the below mentioned matter:-

If we want to revise return for the FY 2006 -07 and 2007 -08 of a non resident whose tax has been deducted in India and he has paid a self assessment tax in Bhutan, can we take into account the tax paid by him in Bhutan and claim a refund ?

Earlier the return was filed taking into account only the tax deducted in India. Tax paid by him in Bhutan was not considered.

Please note that India does not have a Double Tax Treaty with Bhutan. But can we calculate the proportionate benefit of tax paid in Bhutan that he can take in India under section 91

Regards,
Neha Saini

Sudhindra

Sudhindra (Expert)
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14 January 2010 Yes as you had rightly said in case india does not have a DTAA with any of the countries then the benefit of proportional tax benefit to the extent of tax paid in foreign country is available under section 91 of the IT act