March 23, 2026
Submitted By: Shweta Verma
Form of application under section 159 of the Income-tax Act, 2025
Form No. 55 is an application made by a resident assessee in India to the Competent Authority of India, on being aggrieved by the action or order of the tax authorities of a foreign country or specified territory that, in their view, is not in accordance with the Double Taxation Avoidance Agreement (DTAA) entered into by India with that country or territory.
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