March 1, 2018

Section – 91 : Countries with which no agreement exists

91. (1) If any person who is resident in India in any previous year proves that, in respect of his income which accrued or arose during that previous year outside […]
March 1, 2018

Section – 90A : Adoption by Central Government of agreement between specified associations for double taxation relief

90A. (1) Any specified association in India may enter into an agreement with any specified association in the specified territory outside India and the Central Government may, by notification in […]
March 1, 2018

Section – 90 : Agreement with foreign countries or specified territories

90. (1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,— (a) for the granting of relief in […]

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