Circular No. 10/2002 — DTAA — how to apply treaty provisions vs domestic law
Date: 2002-10-09 Status: ACTIVE Category: International Taxation / DTAA Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
DTAA provisions prevail over domestic law where more beneficial to assessee.
Key Directions
- DTAA provisions prevail where more beneficial.
- Assessee can choose domestic law if more favourable.
- MFN clause application explained.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 90 | 158 | Yes |
Cross-References
Act Sections
- Section 90
- Section 158
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars