What Remedies are Avaliable if DTAA Benefits were Not Claimed in the Original Return?

If DTAA benefits were not claimed on the original income tax returns, then some other ways will help you to get the benefits of double taxation. 

• Filing revised return section 139(5): If a taxpayer failed to claim DTAA in the original tax return, he or she can file within one year from the end of the current assessment year, and before the completion of the assessment year, whichever is sooner. 
   
• You need to file a revised ITR and fill in all the details of the foreign tax paid to get the claim under the Double Taxation Avoidance Agreement with all the proof of foreign tax, like a foreign tax certificate or Form 67.