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Article 20 in Constitution of India [Constitution]

safeguards certain rights in criminal proceedings. It provides protection against self-incrimination, double jeopardy, and retrospective punishment.  Article 20(1) prohibits the imposition of retrospective ... punished for the same offense more than once. This principle of double jeopardy prevents individuals from being subjected to multiple trials or punishments
Constitution Article Cites 6 - Cited by 3901

Section 90 in The Income Tax Act, 1961 [Entire Act]

mutual economic relations, trade and investment, or (b) for the avoidance of double taxation of income under this Act and under the corresponding ... granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies
Union of India - Section Cites 0 - Cited by 1176

Section 91 in The Income Tax Act, 1961 [Entire Act]

agreement under section 90 for the relief or avoidance of double taxation, income-tax, by deduction or otherwise, under the law in force in that ... agreement under section 90 for the relief or avoidance of double taxation and he proves that he has paid income-tax by deduction or otherwise
Union of India - Section Cites 0 - Cited by 461
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