Unilateral Relief from Double Taxation: Section 91

Answered using GPT-4o mini by AI Answer Generator

Question:

Which section of the Income Tax Act of 1961 provides for unilateral relief from double taxation? Question 13Answer a. Section 90 b. Section 89 c. Section 91 d. Section 92

Answer:

The correct answer is c. Section 91.

Section 91 of the Income Tax Act of 1961 provides for unilateral relief from double taxation in cases where a taxpayer has paid tax on income in a foreign country that is not covered by a Double Taxation Avoidance Agreement (DTAA).