Tax Guru

Income Tax Form 55: Application Form for Indian Resident Assessee to Invoke MAP under Tax Treaties

Form 55 enables Indian taxpayers to invoke MAP for resolving double taxation disputes. It provides a structured mechanism for ...
Tax Guru

Income Tax Form 61: Authorisation for Deduction on Payments to Notified Jurisdictional Financial Institutions

The dispute involved deduction claims without proper authorization. The ruling confirmed that Form 61 is essential for validating such claims. Taxpayers must adhere to filing ...