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    Question

    The concept of Tax Treaty-Based Exemption (TTB)

    typically applies when:
    A A taxpayer is a resident in both countries Correct Answer Incorrect Answer
    B A non-resident earns income in India and claims DTAA benefit Correct Answer Incorrect Answer
    C A company pays dividends to its own directors Correct Answer Incorrect Answer
    D A partnership firm receives donation income Correct Answer Incorrect Answer

    Solution

    TTB allows a non-resident to claim tax relief in India if a Double Taxation Avoidance Agreement (DTAA) exists between India and the resident country of the taxpayer.

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