Section 91 of the Income Tax Act applies to an individual who is eligible to claim the tax relief under a condition if the DTAA is not present between Indian and any other foreign country. Currently, India has a DTAA (Double Taxation Avoidance Agreement) with 94+ countries, but you can get a DTAA under Section 91 of the Income Tax Act on the income you have generated from other foreign countries.
What are the reliefs under section 91 of the Income Tax Act?
If there is a DTAA absent between India and another country, then you can get relief under some conditions, which are given below:
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How can i calculate tax relief under section 91 of the Income Tax Act?
You can calculate the tax relief under section 91 of the IT Act, by: