Applicability of DTAA cannot be determined suo-moto by AO

Advocate Akhilesh Kumar Sah Google India Private Ltd. Vs. Addl. CIT (ITAT Bangalore) TDS on royalty payments under section 195(2): Applicability of DTAA cannot be determined suo-moto  by AO without there being any application Section 195(2) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’), where the person responsible for paying any such sum chargeable under the Act (other than salary) to a non-resident considers that the whole of such sum would not be income chargeable in the case of the recipient, he may make an application to the Assessing Officer(AO) to determine, ...