Section mapper · Tax rates, rebate and relief
Section 90 of the Income-tax Act, 1961 is now
section 159 of the Income-tax Act, 2025
Double taxation relief where India has a treaty.
- Was
s.90, Income-tax Act, 1961 (repealed)- Is now
s.159(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 159(1) keeps the power to enter into agreements with other countries and specified territories, and the rule that the Act or the treaty applies, whichever is more beneficial to you, follows in the same section. Old section 90A, for agreements adopted between specified associations, folded into the same section.
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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