alleryStart learning →For GAAR, a tax treaty means an agreement under which sections of the Act?
ASections 91 and 92
BSections 89 and 89A
CSections 90 and 90A
DSections 10 and 10A
Answer & Solution
Correct answer: C. Sections 90 and 90A
Section 102(11) ties tax treaty to agreements under section 90(1) or 90A(1), the double taxation relief provisions.
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