Section mapper · Tax rates, rebate and relief
Section 89A of the Income-tax Act, 1961 is now
section 158 of the Income-tax Act, 2025
Relief on a foreign retirement account after you move back to India.
- Was
s.89A, Income-tax Act, 1961 (repealed)- Is now
s.158(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 158(1) keeps the relief for income accrued in a specified retirement account in a notified country: it is taxed in the manner and the year prescribed, rather than as it accrues.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
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