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[Cites 0, Cited by 0] [Section 90A(1)] [Section 90A] [Entire Act]

Union of India - Subsection

Section 90A(1)(a) in The Income Tax Act, 1961

(a)for the granting of relief in respect of-
(i)income on which have been paid both income-tax under this Act and income-tax in any specified territory outside India; or
(ii)income-tax chargeable under this Act and under the corresponding law in force in that specified territory outside India to promote mutual economic relations, trade and investment, or