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Volume 12 Issue 07
July 2026
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Author(s)
Sarath S Unnithan Dhanya Mohan
Abstract
Double Taxation Avoidance Agreement Or DTAA As Its Known. Introduced Under Section 90 Of The Income Tax Act Of 1961, The Intended Segment Serves The Purpose To Prevent Citizens From Being Liable For Dual Taxes For The Same Income. I.e. NRI Who Work Abroad
Keywords
DTAA Act
Treaties
Tax Avoidance
Loopholes
Paper ID
IJSARTV6I637757
Publication Date
June 1, 2020
Research Area
Commerce