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Form 10E is essential to claim the tax relief provided under Section 89(1) of the Income Tax Act. But if you do not file Form 10E, then the claim will be disallowed. Yes, you heard it right. The Income Tax Department has directed that it is compulsory for you, as a tax-payer to fill Form 10E, before you can claim the benefits under section 89(1).

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Most treaties permit the estate or donor to claim certain deductions, exemptions, or credits in calculating the tax that might not otherwise be allowed to non-domiciliaries. Double tax relief. Nearly all tax treaties provide a specific mechanism for eliminating it, but the risk of double taxation is still potentially present. This mechanism.