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CMA Intermediate · Direct and Indirect Taxation · Taxation of Individuals (including AMT) and HUF

Under the Income-tax Act, 2025, to claim relief under a double taxation agreement, a non-resident individual Arjun must satisfy which condition under section 159(8)?

A non-resident must obtain a certificate of his residence from the Government of the other country or specified territory and furnish the other prescribed documents and information. Only then may he claim relief under a double taxation agreement.

  1. AObtain a certificate of his being a resident from the Government of that country or specified territory, and provide prescribed documents and informationCorrect
  2. BObtain a no-objection certificate from the Indian assessing officer only
  3. CFile a return within 30 days of arrival in India
  4. DPay the full tax in India first and claim a refund later

Explanation

Section 159(8) says a non-resident assessee can claim agreement relief only when he obtains a residency certificate from the Government of that country or specified territory and provides such other documents and information as prescribed. The other options are not conditions stated in the provision.

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