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

[Cites 0, Cited by 14] [Section 90(1)] [Section 90] [Entire Act]

Union of India - Subsection

Section 90(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 that country or specified territory, as the case may be, or

(ii)income-tax chargeable under this Act and under the corresponding law in force in that country or specified territory, as the case may be, to promote mutual economic relations, trade and investment, or

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Union of India - Subsection

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