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Relief from double taxation under the Income-tax Act, 2025 is provided through

Sections 159 and 160 of the Income-tax Act, 2025 provide agreement-based relief and relief for "Countries with which no agreement exists", respectively. The latter is the…

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Relief from double taxation under the Income-tax Act, 2025 is provided through

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Sections 159 and 160 of the Income-tax Act, 2025 provide agreement-based relief and relief for "Countries with which no agreement exists", respectively. The latter is the unilateral route, so confining relief to treaties omits a statutory remedy. These provisions correspond broadly to sections 90/90A and 91 of the 1961 Act.

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