• Tax Law
  • FAQ
  • Form No. 55 - Form of application under section 159 of the Income-tax Act, 2025
  • Shweta Verma
  • img March 23, 2026

Form No. 55 - 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.

https://www.incometaxindia.gov.in/documents/d/guest/form-55-faqs

Author Bio
profile image

Shweta Verma

briefcase Created with Sketch Beta. Company: TVA & CO LLP
Designation: CS
Location: -
Gender: female

CS Trainee View Full Profile

Comments

Be the first to leave a comment for this Article
Your Rating: