alleryStart learning →Section 91 of the Income-tax Act gives relief in which situation?
AIncome earned by non-residents
BArrears of salary received
CTransfer pricing disputes
DTax paid to a non-treaty country
Answer & Solution
Correct answer: D. Tax paid to a non-treaty country
Section 91 is unilateral relief for tax paid to a country with which India has not signed an agreement.
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