[ compiled answer ]
law as at 14 Aug 2026 · settled
How does a DTAA rate legally apply to withholding under section 393(2)?
The compiled answer
Through a defined chain: s.393(2) Table Sl. No. 17 (the s.195 successor) requires deduction at "rates in force"; s.2(90)(c) defines that phrase, for Sl. No. 17 deductions, as the Finance Act rate OR the rate specified in an agreement entered into under s.159(1) or notified under s.159(2), whichever is applicable. The DTAA rate is not a concession outside the statute — it IS the statutory rate, provided the s.159(8) documentation gate is met.
Pinpoint
s.393(2) Table Sl. No. 17 read with s.2(90)(c), Income-tax Act 2025
String-verified quote
“where an agreement referred to in section 159(1) or 159(2) applies to the payee and if the payee has furnished a certificate referred to in section 159(8)”
source: rule:WHT.GATE-FAILED.INUS — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/rates_in_force_chain.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)