Chapter
Double Taxation and Avoidance Agreements (DTAA) [Sec.90. 90A and 91]
Direct Tax Laws and International TaxationSection B: International Taxation (40%)13.3 marks
4 topics
- Types of DTAA
- Models of DTAAs (OECD and UN)
- Interlink of DTAAs with Section 90 of Income Tax Act, 1961
- Overview of Articles in DTAAs