Section 91 - Countries with which no agreement exists - Income-tax Act, 1961

..... duction from the Indian income-tax payable by him of a sum calculated on such doubly taxed income at the Indian rate of tax or the rate of tax of the said country, whichever is the lower, or at the Indian rate of tax if both the rates are equal. (2) If any person who is resident in India in any previous year proves that in respect of his income which accrued or arose to him during that previous year in Pakistan he has paid in that country, by deduction or otherwise, tax payable to the Government .....

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Section 91 - Countries with which no agreement exists - Income-tax Act, 1961

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..... ome-tax payable by him of a sum calculated on such doubly taxed income so included at the Indian rate of tax or the rate of tax of the said country, whichever is the lower, or at the Indian rate of tax if both the rates are equal. Explanation.-In this section,- (i) the expression "Indian income-tax" means income-tax 1[***] charged in accordance with the provisions of this Act; (ii) the expression "Indian rate of tax" means the rate determined by dividing the amount of Indian .....

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Section 91 - Countries with which no agreement exists - Income-tax Act, 1961

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