What are the features of the DTAA signed between India and other countries?
Most of the DTAAs are drafted on the same lines. There are around 25 articles covering general matters and matters relating to definitions. The substantive portion of the articles specify the rates of tax applicable to various streams of income, relief from double taxation in respect of various categories of income and also covers procedures to resolve disputes. Top • In case of dispute in the interpretation of the DTAA terms, how can the same be redressed? Any dispute in the interpretation of DTAA is resolved by the mutual agreement procedure. These are contained in Rules 44G and 44H of the Income-tax Rules.
