Section 159(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 159(3)] [Section 159] [Entire Act]

Union of India - Subsection

Section 159(3)(a) in The Income Tax Act, 2025

(a)the granting of relief in respect of—

(i)income on which income-tax under this Act and income-tax in that country or specified territory, as the case may be have been paid;

(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 159(3)(a) in The Income Tax Act, 2025