Section 91(3)(iii) in The Income Tax Act, 1961

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Union of India - Subsection

Section 91(3)(iii) in The Income Tax Act, 1961

(iii)the expression "rate of tax of the said country" means income-tax and super-tax actually paid in the said country in accordance with the corresponding laws in force in the said country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation, divided by the whole amount of the income as assessed in the said country;

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Union of India - Subsection

Section 91(3)(iii) in The Income Tax Act, 1961