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TMI Blog2021 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. The petitioner herein prays for further direction to the authorities to award him benefit under the provisions of Article 22 of the India-US Double Taxation Avoidance Treaty (herein after referred to as 'the Treaty'). 2. The case of the petitioner is that he is a USA national, who has been appointed in India as a Dean-cum-Professor in O.P. Jindal Global University w.e.f. 01.01.2020. He joined his services in India on 01.02.2020 and owing to the Covid-19 pandemic, he departed from India on 21.03.2020. At the time of payment of his salary, he was issued Form-16 by his employer under the provisions of Section 203 of the Income Tax Act, 1961 (hereinafter referred to as '1961 Act'), showing tax deducted at source on salary. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner claims that Article 22(1) of the Treaty clearly provides that the assessee who visits a contracting State for a period not exceeding two years for the purpose of teaching and who has immediately before that visit been a resident of the other contracting State shall be exempted from tax by the first mentioned contracting State for a period not exceeding two years from the date he first visits that State for such purpose. Thus, for giving the aforesaid exemption, the petitioner applied and the claim has been wrongly rejected. The petitioner for the purpose of satisfying the authorities on his eligibility has submitted his passport depicting his nationality of USA, letter of appointment letter and Form-16, which fulfills the conditions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o countries i.e. India and USA have a treaty by the name of India-U.S. Double Tax Avoidance Agreement executed between them under Section 90 of the 1961 Act. Section 90 of the 1961 Act reads as under:- "90(1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,- (a) for the granting of relief in respect of- (i) income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, as the case may be, or (ii) income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nconsistent with the provisions of this Act or the agreement, have the same meaning as assigned to it in the notification issued by the Central Government in the Official Gazette in this behalf. (4) An assessee, not being a resident, to whom an agreement referred to in sub-section (1) applies, shall not be entitled to claim any relief under such agreement unless a certificate of his being a resident in any country outside India or specified territory outside India, as the case may be, is obtained by him from the Government of that country or specified territory. (5) The assessee referred to in sub-section (4) shall also provide such other documents and information, as may be prescribed. Explanation 1.-For the removal of doubts, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersy in hand, it will also be appropriate to reproduce Article 22 of the Treaty. "Article 22 : Payments Received by Professors, Teachers and Research Scholars 1. An individual who visits a Contracting State for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognised educational institution in that State, and who was immediately before that visit a resident of the other Contracting State, shall be exempted from tax by the first-mentioned Contracting State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits that State for such purpose. 2. This Article shall apply to income from research only if such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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