Site navigation

Which section of the Income-tax Act, 2025 gives a resident relief from double taxation for income-tax…

"Section 160" of the Income-tax Act, 2025 allows such a resident a deduction from Indian income-tax on the doubly taxed income at the Indian rate of tax or the rate of the…

Choose your answer

Which section of the Income-tax Act, 2025 gives a resident relief from double taxation for income-tax paid in a country with which India has no agreement for the relief or avoidance of double taxation?

Select one answer
Answer and explanation

Correct answer B

"Section 160" of the Income-tax Act, 2025 allows such a resident a deduction from Indian income-tax on the doubly taxed income at the Indian rate of tax or the rate of the other country, whichever is lower. Section 159 deals with agreements with other countries, section 157 with relief where salary is paid in arrears or in advance, and section 161 with arm's length pricing. This corresponds to section 91 of the repealed Income-tax Act, 1961.

Practice for these exams

Related exam syllabi

Related questions in this topic