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Section 90 is applicable when there is a DTAA signed between India and a foreign country. Under this section, you can get relief in the form of a foreign tax credit or exemption, which depends on the DTAA terms of both countries.
Whereas, Section 90A is only applicable if there is a DTAA between two associations or organizations between two countries. However, under Section 90A, you can only get foreign credit tax relief, not claim a tax exemption.
I looked into this while living in the UK. My understanding is that Section 90A is different because it relates to agreements between the Indian Government and specified associations in another country rather than a DTAA directly signed between two governments.
For most NRIs claiming benefits under a regular DTAA with countries like the UK, USA, Canada, Australia, or the UAE, Section 90 is the provision that's commonly referred to.
I never had to specifically claim anything under Section 90A, but I came across it while reading the Income Tax Act. It's definitely a less commonly discussed provision.
I had the same question when I moved to Singapore. From what I learned while filing my return, Section 90 generally applies when India has entered into a Double Taxation Avoidance Agreement (DTAA) with another country.
Since Singapore has a DTAA with India, my tax consultant referred to Section 90 while claiming treaty benefits. I had to submit my Tax Residency Certificate (TRC) and some additional information to support the claim.
I didn't use Section 90A at all because it wasn't relevant to my situation. Of course, I relied on professional advice since my income included both salary and investments.
Section 90 of the IT Act applies when there is a DTAA applicable between India and other countries. On the other hand, Section 90A is applicable when there is a DTAA that applies to the association or organization of the two different countries.
How to compute tax relief under sections 90 and 90A?
Here are the steps to compute tax relief under section 90 of the Income Tax Act:
Follow the steps to compute the tax relief under Section 90A of the Income Tax Act.
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I had rental income in India while living in Canada, and my chartered accountant explained it in a fairly simple way.
He said that Section 90 covers tax relief where India has entered into an agreement with another country's government to avoid double taxation.
Section 90A, on the other hand, covers agreements made with specified associations in certain territories outside India. It's not something most individual taxpayers encounter during routine NRI tax filing.
That explanation made it much easier for me to understand why Section 90 is mentioned much more often in DTAA guides.