Section 295(2)(ha) in The Income Tax Act, 1961

[Cites 0, Cited by 12] [Section 295(2)] [Section 295] [Entire Act]

Union of India - Subsection

Section 295(2)(ha) in The Income Tax Act, 1961

(ha)[ the procedure for granting of relief or deduction, as the case may be, of any income-tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91, against the income-tax payable under this Act;] [Inserted by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.]

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Union of India - Subsection

Section 295(2)(ha) in The Income Tax Act, 1961