CHAPTER IX – Double Taxation Relief
Here’s the section-wise analysis of CHAPTER IX – Double Taxation Relief of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 90 | Agreement with foreign countries or specified territories. | Section-159 |
| 90A | Adoption by Central Government of agreement between specified associations for double taxation relief | Section-159 |
| 91 | Countries with which no agreement exists. | Section-160 |
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