Relief u/s 91 of the Income-tax Act, 1961.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a foreign country on its income which accrued or arose during the previous year outside India has been examined in consultation with the Ministry of Law. 2. Unilateral relief from double taxation is admissible u/s 91 of the Income-tax Act, 1961, inter alia, if the following conditions are satisfied:- (a) the assessee is resident in India in the previous year; (b) the income accrued or arose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X