Circular No. 172-Income Tax dated 8-7-1975

1. Attention is invited to paragraph (4) of Board’s Circular No. 116, dated 10-7-1973 [Clarification 1] on the above subject.

2. The position in respect of Ghana (formerly Gold Coast), Nige­ria and Mauritius has since been ascertained. The Governments of these three countries have stated that after the date of attainment of independence by them, they do not consider that any agreement on the question of avoidance of double taxation of income subsists between them and the Government  of India. Ghana and Mauritius attained independence on March 6, 1957 and March 12, 1968, respectively, while Nigeria became independent on October 1, 1960. There is, thus, no subsisting agreement between India and these three countries for the avoidance of double taxation of income after the dates indicated above. The cases of Indian residents will, therefore, be covered by the provision for grant of unilateral relief under section 91. This will be ap­plicable in respect of the assessment years commencing from the assessment year immediately following the financial year in which a particular country attained independence. Accordingly, the provision for unilateral relief will become applicable in the case of income in these countries for and from the assessment year as indicated below :

Circular: No. 172 [F.No. 501/21/73-FTD], dated 8-7-1975.