Section mapper · Tax rates, rebate and relief
Section 91 of the Income-tax Act, 1961 is now
section 160 of the Income-tax Act, 2025
Credit for foreign tax where there is no treaty.
- Was
s.91, Income-tax Act, 1961 (repealed)- Is now
s.160(1), Income-tax Act, 2025- In force from
What changed
Renumbered. Section 160(1) keeps the unilateral relief for a resident who has paid tax abroad on income that accrued outside India, at the Indian or the foreign rate, whichever is lower.
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.
Sections people look up next
- s.90 → s.159 — Double taxation relief where India has a treaty
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