Countries with which no agreement exists - Unilateral Agreements - Section 91

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..... e double taxation agreement under section 90 , provided all the following conditions are fulfilled :- The assessee is a resident in India during the previous year in respect of which the income is taxable. The Income accrues or arises to him outside India. The income is not deemed to accrue or arise in India during the previous year. The Income in question has been subjected to Inc .....

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..... , by deduction or otherwise, tax payable to the Government under any law for the time being in force in that country relating to taxation of agricultural income, he shall be entitled to a deduction from the Indian income-tax payable by him- of the amount of the tax paid in Pakistan under any law aforesaid on such income which is liable to tax under this Act also; or of a sum calculated on .....

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..... dian rate of tax if both the rates are equal. Computation of amount of Relief U/s 91 Step1 : Compute NTI (Indian + Foreign Income) Step 2: Find out tax of NTI (before claiming TDS/TSC, Advance Tax, MAT/AMT Credit benefits but after adding surcharge HEC) Step 3: Find out Average rate of Tax on NTI = (Tax calculated in step 2 * 100) / NTI Step 4: Find out Rate at which .....

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