Advance Ruling in respect
of interpretation of terms contained in DTA Agreement
The Indian Income-tax Act contains a special provision which is offered
to those Non- residents who would like to have advance ruling on a matter of law or fact
in relation to a transaction undertaken / proposed to be undertaken by them. The
facilities available in such provision can be availed of by the Non-residents in the
matters regarding Double Taxation of income also. More on this matter will be discussed in
a separate chapter on the subject.
