Tag Archives: sections 90A

Terms not defined in Tax Treaties – Govt should not give explanation – Budget 2017-18 Suggestions

By | March 7, 2017

Suggestions Clauses 39 and 40 of Finance Bill 2017– Sections 90 & 90A – Clarification with regard to interpretation of ‘terms’ used in tax treaties under Section 90/90A but not defined in such treaties – Concern to be addressed Under the existing provisions of Section 90 of the Act, power has been conferred upon the… Read More »