What is Section 90a of the Income Tax Act?

AK Posted by: Aparna Khanna
• 29 October, 2025
4 Reply

Section 90A of the Income Tax Act is applicable between the specific associations of two countries that have signed the Double Taxation Avoidance Agreement (DTAA). This Section allows for a tax relief claim made between any association in India or an organization that has signed a DTAA with a foreign country organization.

Section 90A is an agreement between the two institutional bodies.

 

Tags : Section 90a

  • rishabh mathur 02 October, 2025

    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.

     

  • Khushi Shetty 30 September, 2025

    Is there any relief under Section 90A?

     

    • DM
      Devika Mishra 01 October, 2025

      Section 90A applies to the two organizations that have signed the Double Tax Avoidance Agreement.  It is referred to as the tax credit on the tax paid in a foreign country if it exceeds the minimum tax payable in India.

    • S
      Savetaxs 30 September, 2025

      If the DTAA is with any association or organization, then you can claim relief under section 90A, which includes: 

       

      • To exchange information and data, like 
      • For the prevention of tax evasion or the avoidance of the tax laws. 
      • For the investigation of tax evasion. 
      • Recovery of the income tax in accordance with the tax laws 
      • To avoid DTAA under both countries' tax laws. 
      • Providing relief under the income on which you paid the tax returns.

       

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