What is Section 91 of the Income Tax Act?

GS Posted by: Gauri Saxena
• 29 October, 2025
4 Reply

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.

Tags : Section 91 of Income Tax Act

  • Matriyee Saini 02 October, 2025

    How can i calculate tax relief under section 91 of the Income Tax Act?

    • S
      Savetaxs 02 October, 2025

      You can calculate the tax relief under section 91 of the IT Act, by: 

       

      • Calculating the total tax you have to pay in India. 
      • Compare the tax rate and foreign tax rate. 
      • Then you have to multiply the lower tax by the double tax income, and you will get your amount of tax relief under section 91. 

       

  • Parth Thakur 30 September, 2025

    What are the reliefs under section 91 of the Income Tax Act?

     

    • S
      Savetaxs 30 September, 2025

      If there is a DTAA absent between India and another country, then you can get relief under some conditions, which are given below: 

      

      • If the Income has been generated in the last financial year. 
      • You have to pay taxes in both countries on your income. 
      • A foreign country must adhere to the rules and regulations of the Indian tax system, and it should not have a DTAA with any specified country. 
      • All the taxes must be paid by the taxpayer in foreign countries. 
      • The amount of the relief should be less than the foreign and Indian tax rate that is applied to the foreign income. 

       

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