Download Branding Posters
English Poster
Scroll down for Hindi Poster
CBDT Issues Clarification on Circular 01/2025 Regarding Principal Purpose Test (PPT) in DTAAs
Updates by
Practiceguru Sample Posters
CBDT clarifies that Circular 01/2025 provides guidance on applying the Principal Purpose Test (PPT) in India's Double Taxation Avoidance Agreements (DTAAs) where such a provision exists.
It does not interfere with other DTAA provisions, anti-abuse rules like GAAR, SAAR, or JAAR, or introduce new legal interpretations.
The Circular strictly applies to the PPT provision, ensuring consistency in tax law interpretation while upholding the existing legal framework.
It does not interfere with other DTAA provisions, anti-abuse rules like GAAR, SAAR, or JAAR, or introduce new legal interpretations.
The Circular strictly applies to the PPT provision, ensuring consistency in tax law interpretation while upholding the existing legal framework.
Taxupdate Code: 496
Tax Update: CBDT Issues Clarification on Circular 01/2025 Regarding Principal Purpose Test (PPT) in DTAAs
You need to subscribe to service to start downloading posters
without PG logo, PG watermark and without word 'Sample',
Charges Rs. 1499 per year instead of Rs. 1800/-.
SubscribeBuy this Single Poster for Rs.29 .
PayOnce you make payment, kindly send Tax update as 496 and your email id on whatsapp on
9136667325.
And share on Social Media
हिन्दी पोस्टर
जल्द आ रहा है
द्वारा अपडेट
Practiceguru Sample Posters
जल्द आ रहा है
Taxupdate Code: 496
Tax Update: CBDT Issues Clarification on Circular 01/2025 Regarding Principal Purpose Test (PPT) in DTAAs
You need to subscribe to service to start downloading posters
without PG logo, PG watermark and without word 'Sample',
Charges Rs. 1499 per year instead of Rs. 1800/-.
SubscribeBuy this Single Poster for Rs.29 .
PayOnce you make payment, kindly send Tax update as 496 and your email id on whatsapp on
9136667325.
And share on Social Media
