What is Section 91 of the Income Tax Act?

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. 

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.