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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Chapter IX DOUBLE TAXATION RELIEF This

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Section 90A - Adoption by Central Government of agreements between specified associations for double taxation relief - Income-tax Act, 1961

Extract

  1. 03/2022 - Dated: 16-7-2022 - Income Tax - Electronic furnishing of Forms, Returns, Statements, Reports, orders - Annual Compliance Report on Advance Pricing Agreement - to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962.
  2. 57/2013 - Dated: 1-8-2013 - Income Tax - Amendment in Rule 21AB and Insertion of Form 10F - Income-tax (11th Amendment) Rules, 2013
  3. 39/2012 - Dated: 17-9-2012 - Income Tax - Income-tax (12th Amendment) Rules, 2012. - Insertion of Rule 21AB & Form Nos. 10FA & 10FB
  4. 48/2011 - Dated: 2-9-2011 - Income Tax - DOUBLE TAXATION AGREEMENT - ADOPTION BY CENTRAL GOVERNMENT OF AGREEMENT BETWEEN SPECIFIED ASSOCIATIONS FOR DOUBLE TAXATION RELIEF - SPECIFIED TERRITORY AND SPECIFIED ASSOCIATION - TAIPEI.
  5. 93/2009 - Dated: 9-12-2009 - Income Tax - Specified territory and Specified association under section 90A of the Income-tax Act, 1961
  6. 90/2008 - Dated: 28-8-2008 - Income Tax - Tax on Foreign Income of any specified association in India – Where income is subject to DTAA, the same shall be added to taxable income first and than relief shall be granted
  1. Chapter X-A - Income-tax Act, 1961 - Income-tax Act, 1961
  2. Section 9A - Certain activities not to constitute business connection in India - Income-tax Act, 1961
  3. Section 92CE - Secondary adjustment in certain cases. - Income-tax Act, 1961
  4. Section 9 - Act not to apply in certain cases - Direct Tax Vivad se Vishwas Act, 2020
  5. Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961
  6. Section 40 - Amounts not deductible - Income-tax Act, 1961
  7. Section 295 - Power to make rules - Income-tax Act, 1961
  8. Section 286 - Furnishing of report in respect of international group. - Income-tax Act, 1961
  9. Section 245MA - Dispute Resolution Committee - Income-tax Act, 1961
  10. Section 234C - Interest for deferment of advance tax - Income-tax Act, 1961
  11. Section 234B - Interest for defaults in payment of advance tax - Income-tax Act, 1961
  12. Section 234A - Interest for defaults in furnishing return of income - Income-tax Act, 1961
  13. Section 2(31) to (48) - Definitions [Clause (31) to Clause (48)] - "Person" to "Zero Coupon Bond" - Income-tax Act, 1961
  14. Section 196D - Income of Foreign Institutional Investors from securities - Income-tax Act, 1961
  15. Section 155 - Other amendments - Income-tax Act, 1961
  16. Section 153B - Time limit for completion of assessment under section 153A. - Income-tax Act, 1961
  17. Section 153 - Time limit for completion of assessment, reassessment and recomputation. - Income-tax Act, 1961
  18. Section 148 - Issue of notice where income has escaped assessment - Income-tax Act, 1961
  19. Section 144BA - Reference to Commissioner in certain cases - Income-tax Act, 1961
  20. Section 144B - Faceless assessment - Income-tax Act, 1961
  21. Section 143 - Assessment - Income-tax Act, 1961
  22. Section 140B - Tax on updated return - Income-tax Act, 1961
  23. Section 140A - Self-assessment - Income-tax Act, 1961
  24. Section 139 - Return of income - Income-tax Act, 1961
  25. Section 133 - Power to call for information - Income-tax Act, 1961
  26. Section 131 - Power regarding discovery, production of evidence, etc. - Income-tax Act, 1961
  27. Section 115JD - Tax credit for alternate minimum tax - Income-tax Act, 1961
  28. Section 115JB - Special provision for payment of tax by certain companies - Income-tax Act, 1961
  29. Section 115JAA - Tax credit in respect of tax paid on deemed income relating to certain companies - Income-tax Act, 1961
  30. Section 102 - Definitions - Income-tax Act, 1961
  31. Section 10(23D) to 10(50) - Incomes not included in total income [Clause (23D) to Clause (50)] - Income-tax Act, 1961
  32. Rule 44DAD - Definitions - Income-tax Rules, 1962
  33. Rule 21AB - Certificate for claiming relief under an agreement referred to in section 90 and 90A. - Income-tax Rules, 1962
  34. Rule 128 - Foreign Tax Credit - Income-tax Rules, 1962
  35. Rule 12 - Return of income - Income-tax Rules, 1962
  36. Rule 114I - Annual Information Statement - Income-tax Rules, 1962
  37. Rule 114AAA - Manner of making permanent account number inoperative - Income-tax Rules, 1962
  38. Rule 10V - Guidelines for application of section 9A - Income-tax Rules, 1962
  39. Rule 10U - Application of General Anti Avoidance Rule - Income-tax Rules, 1962
  40. Rule 10TG - Mutual Agreement Procedure not to apply - Income-tax Rules, 1962
  41. Rule 10F - Meaning of expressions used in matters in respect of advance pricing agreement. - Income-tax Rules, 1962
  42. Rule 10CB - Computation of interest income pursuant to secondary adjustments - Income-tax Rules, 1962
  43. Form No. 10F - Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961
  44. Form No. 10FB - Certificate of residence for the purposes of section 90 and 90A
  45. Form No. 10FA - Application for Certificate of residence for the purposes of an agreement under section 90 and 90A of the Income Tax Act, 1961
  46. Note:- Foreign Tax Credit (‘FTC’) - Currency conversion using telegraphic transfer buying rate (‘TTBR’)
  47. Note:- Foreign Tax Credit (‘FTC’) in case of MAT/ AMT
  48. Note:- Foreign Tax Credit (‘FTC’) - Documents to be furnished for availing FTC
  49. Note:- Foreign Tax Credit (‘FTC’) - Lower of the tax payable under the Act and DTAA
  50. Note:- Foreign Tax Credit (‘FTC’) shall be allowed if evidence & undertaking furnished within 6 months of dispute settlement
  51. Note:- Foreign Tax Credit (‘FTC’) - Cases in which no FTC benefit would be available
  52. Note:- Foreign Tax Credit (‘FTC’) - Meaning of foreign tax
  53. Note:- Foreign Tax Credit (‘FTC’) - Benefit on proportionate basis
  54. Note:- Foreign Tax Credit (‘FTC’) - FTC benefit in the year in which income offered to tax
  55. Manual - Time Limit for Re-computation of income/amendment of order of the past years in certain cases – Section 155
  56. Manual - Updated Return & Tax on updated return - Section 139(8A) & 140B
  57. Manual - Period of limitation to exclude certain period - Explanation 1 to Sec 153
  58. Manual - Self-assessment - Section 140A
  59. Manual - Interest for default in payment of Advance Tax- Section 234B
  60. Manual - Interest for deferment in instalments of Advance Tax - Section 234C
  61. Manual - Meaning of Specified Orders
  62. Manual - Mandatory & Penal Interest - Section 234A
  63. Manual - Computation of Advance Tax Liability and Payment - Section 209
  64. Manual - Time limit for completion of assessment u/s 153A - Section 153B
  65. Manual - Power to call for information : Section 133
  66. Manual - Power regarding discovery, production of evidence, etc (Summons) - Section 131
  67. Manual - Form, manner & mode of furnishing return of income
  68. Manual - Section 196D - TDS on Income of foreign institutional investors from securities
  69. Manual - Section 196A - TDS on income in respect of units of non-resident
  70. Manual - AMT - Tax Credit - Section 115JD
  71. Manual - Section 40(a)(ii)- Income Tax
  72. Manual - Authorities in Faceless Assessment

 

 

 

 

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