Which of the following statements reflects the incorrect position

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Which of the following statements reflects the incorrect position?

A. Domestic tax laws are irrelevant while considering application of the provisions of a DTAA

B. Provisions of Income Tax Act, 1961 empower the Union Government to enter into tax treaties for relieving double taxation

C. Provisions of a DTAA overrides the provisions of domestic laws unless the latter are more beneficial for a taxpayer

D. In the absence of a DTAA, domestic tax laws provide unilateral relief to tackle double taxation

Answer: Option A


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