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Home Acts & Rules Bill Bills DIRECT TAXES CODE BILL, 2009 Chapters List Chapter III - Part-A COMPUTATION OF TOTAL INCOME - A.-General This

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Clause 16 - Avoidance of double taxation - DIRECT TAXES CODE BILL, 2009

DIRECT TAXES CODE BILL, 2009

Chapter III - Part-A

COMPUTATION OF TOTAL INCOME - A.-General

Contents

Avoidance of double taxation

16. (1) Any income which is included in the total income for any financial year shall not be included in the total income for any succeeding financial years.

(2) Any income which is includible in the total income of any person shall not be included in the total income of any other person, unless otherwise provided.

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