alleryStart learning →Even where DTAA relief is available, the taxpayer remains subject to GAAR by virtue of which provision?
ASection 10(38)
BSection 90(2A)
CSection 115JB
DSection 56(2)
Answer & Solution
Correct answer: B. Section 90(2A)
Section 90(2A) makes the GAAR chapter prevail over treaty relief, so treaty benefits can still be denied.
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