Re: “Comments on draft rules for granting Foreign Tax Credit”
Research output: Contribution to journal › Comment/Letter to the editor › Professional
The letter also points out that the Draft Rules do not provide for any clarity in respect of excess foreign tax credits that taxpayers may accumulate in cases where their foreign sourced income may exceed their worldwide income due to losses incurred in operations carried on in India.
- DEF Suggestion to the CBDT Rules on Foreign Tax Credit
Submitted manuscript, 129 KB, PDF-document