What is Section 90a of the Income Tax Act?

I would also keep Section 91 separate from Sections 90 and 90A.

Section 90 and Section 90A concern situations where an applicable agreement exists. Section 91 is generally relevant where there is no applicable agreement and the taxpayer meets the conditions for unilateral relief.

For Section 90A specifically, the agreement is not simply something two private organizations can create and automatically use for tax relief. It needs to be adopted and implemented by the Central Government through notification.

If you're looking at this because of Indian income such as rent, interest or dividends, I would first establish:

1. Where you are tax resident.
2. Whether India has an applicable DTAA with that country.
3. Which article of the treaty covers your particular income.
4. Whether you have a valid TRC.
5. Whether Form 10F or other prescribed information is required.

That usually gives a much clearer answer than starting with Section 90A alone.

One thing that helped me understand it was not treating Section 90A as a general NRI tax exemption.

Section 90A is part of Chapter IX, which deals with Double Taxation Relief. The section allows the Central Government to adopt certain agreements between specified associations for purposes such as relief from double taxation and exchange of information.

The important word is “specified.” The association and foreign territory have to fall within the framework notified by the Central Government.

For most NRIs, the first thing I would check is whether India has a DTAA with the country where you are tax resident. Section 90 is generally the more familiar provision for government-to-government tax treaties.

Also, claiming treaty relief isn't simply a matter of saying that you paid tax abroad. Residency and prescribed documentation can matter. The Income Tax Department says a non-resident claiming relief under Section 90A needs a residence certificate from the relevant foreign government, along with prescribed information/documents. 

I had the same confusion when I was looking into DTAA provisions for my Indian income.

The main distinction I found is that Section 90 deals with agreements entered into by the Central Government with the government of a foreign country or specified territory. Section 90A, on the other hand, deals with agreements between specified associations in India and specified associations in a specified territory outside India, which the Central Government can adopt and implement through notification.

So I wouldn't automatically assume that Section 90A applies to every NRI who has foreign tax issues. You first need to see whether the particular agreement and associations involved are actually covered by a government notification.

I also found that Section 90A contains provisions for avoiding double taxation, exchange of information and recovery of tax.

For an individual claiming treaty relief, residency documentation can still be important. The Income Tax Department specifically states that Form 10F is relevant for a non-resident seeking relief under an agreement covered by Section 90 or 90A. 

Section 90A of the Income Tax Act is an extension of Section 90, where DTAA is involved with the specified associations or organizations apart from countries. Any foreign organization or association in India has set up a DTAA with a counterpart in a foreign country. This section allows you to get tax relief through agreements between different institutions or organizations.

Is there any relief under Section 90A?