{"url":"https://lrlabs.ai/t/s90_2_more_beneficial","engine":"deterministic","llm_in_path":false,"id":"s90_2_more_beneficial","question":"Treaty or the Income-tax Act — which applies to a non-resident?","answer":"Whichever is more beneficial to the assessee — s.90(2): the Act's provisions apply to the extent they are more beneficial, so a treaty-entitled taxpayer takes the better of the two regimes (Azadi Bachao Andolan, SC 2003), subject to s.90(2A)'s GAAR override and s.90(4)'s TRC gateway.","pinpoint":"s.90(2), Income-tax Act 1961","confidence":"settled","as_at":"14 Aug 2026","quote":"more beneficial to that assessee","quote_string_verified":true,"quote_source":"reading:in_us_liability"}