CBDT issues clarification on Circular No. 01/2025 dated 21.01.2025
✅Circular No. 01/2025 dated 21.01.2025 was issued in the form of a guidance to provide clarity and certainty on the application of the Principal Purpose Test (PPT) provision under India’s Double Taxation Avoidance Agreements (DTAAs).
✅Details in the Press Release:
