Which of the following sections of the Income-tax Act, 2025 provide for double taxation relief in…

Part B (Double taxation relief) of Chapter IX of the Income-tax Act, 2025 consists of section 159 (B), under which the Central Government may enter into agreements with other countries or specified territories, and adopt agreements between specified associations, for relief or avoidance of double taxation, and section 160 (C), which gives unilateral relief where no such agreement exists (formerly ss.90, 90A and 91 of the Income-tax Act, 1961).

Section 156 provides the rebate of income-tax for certain resident individuals, section 157 gives relief when salary is paid in arrears or in advance, and section 161 deals with computing income from international and specified domestic transactions at arm's length price. The correct answer is B & C only.