INTERNATIONAL TAXATION : Section 206AA does not override provision of section 90 and, thus, TDS had been rightly deducted by assessee on payment made to non-resident by applying tax rate prescribed under DTAA and not as per section 206AA
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000314241/tds-rightly-deducted-according-to-tax-rate-prescribed-by-dtaa-as-sec-206aa-doesn’t-override-sec-90-itat.aspx
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