Category Archives: income tax relief

How to calculate Double Taxation Relief under Section 90, 90A and 91

Section 90, 90A is applicable for the cases when the tax has been paid in a country with which India has signed comprehensive double taxation avoidance agreements. There are Double Taxation Avoidance Agreements with as many as 81 countries. DTAA provides two type of relief bilateral relief and other unilateral relief, under bilateral relief two national government entered into an agreement… Read More »