Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 140B(1)] [Section 140B] [Entire Act] Union of India - Subsection Section 140B(1)(v) in The Income Tax Act, 1961 (v)any relief of tax claimed under section 90A on account of tax paid in any specified territory outside India referred to in that section; and