DTA - unilateral relief u/s 91 - East African Income-tax(management) Act, 1958 - Income Tax - 599/CBDT

INSTRUCTION NO. 599/CBDT Dated : August 29, 1973 Section(s) Referred: 90 ,91 Statute: Income - Tax Act, 1961 In reference to the Boards letter of even number dated the 10th July,1973 (circular No.116) on the subject mentioned above, it has been decided in consultation with the Ministry of Law and Justice that in computing the unilateral RELIEF UNDER SECTION 91 of our Incometax Act, the Personal Tax Act, 1967 of that country as well as the income tax payable in that country under the East African Income-tax(management) Act, 1958 have to be taken into account.