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.
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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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.