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section 90

Latest Articles


From Side Hustle to Tax Puzzle: A Freelancer’s Guide to Taxes

CA, CS, CMA : Discover the complexities of tax compliance for freelancers and gig workers, from understanding income sources to navigating legal...

June 8, 2024 1323 Views 3 comments Print

Updated Return of Income under Income-tax Act

Income Tax : Understand the concept of Updated Return under the Income-tax Act, its necessity, tax implications, and filing process. Get insigh...

March 11, 2024 3294 Views 0 comment Print

Obligation of Foreign Company to file Income Tax return of India

Income Tax : Explore the legal framework, exemptions, and compliance challenges surrounding the obligation of foreign companies to file income ...

February 8, 2024 4809 Views 0 comment Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : The Income-tax Act has prescribed time limit in respect of various procedures, applications, etc. (like time limit for filing an a...

November 3, 2023 2664 Views 1 comment Print

Relief under Section 90 and Form 67 in Indian Income Tax: A Guide and Consideration for Belated Filing

Income Tax : Explore Indian Income Tax Section 90 & Form 67 for foreign tax relief. Learn about belated filing, rules, and ITAT judgments. Expe...

October 28, 2023 3495 Views 0 comment Print


Latest News


Govt Identifies SAR of Hong Kong for Double Taxation Avoidance Agreement

Income Tax : The Central Government have notified the “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘s...

April 30, 2010 423 Views 0 comment Print


Latest Judiciary


Filing Form 67 for Foreign Tax Credit is Directory, Not Mandatory: ITAT Indore

Income Tax : ITAT Indore rules in Asha Rani Pandya Vs DCIT/ACIT that filing Form 67 for claiming Foreign Tax Credit (FTC) is a directory requir...

July 15, 2024 528 Views 0 comment Print

Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC

Income Tax : Rajasthan HC rules that using the Insight Portal for reopening income tax assessments under Section 148 is valid. Learn about Chat...

July 15, 2024 426 Views 0 comment Print

Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi

Income Tax : Read a comprehensive analysis of Ajay Kumar Mishra Vs DCIT case at ITAT Delhi regarding disallowance of foreign tax credit under I...

June 25, 2024 216 Views 0 comment Print

Form 67 submission Not Mandatory for Availing  Foreign Tax Credit: ITAT Delhi

Income Tax : Read the full text of the ITAT Delhi order in Suchi Agrawal vs. ITO, where the requirement of Form-67 for foreign tax credit was d...

June 24, 2024 510 Views 0 comment Print

National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)

Income Tax : Assessee was a commercial bank having its head office in France and had 8 branches in India. Assessee was involved in normal banki...

June 6, 2024 1641 Views 0 comment Print


Latest Notifications


CBDT Draft Rules For Grant Of Foreign Tax Credit U/s. 90/ 90A/ 91

Income Tax : The Income-tax Act, 1961 (the Act) provides that the Central Board of Direct Taxes may prescribe rules specifying the procedure fo...

April 18, 2016 5233 Views 0 comment Print

Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement among the Governments of SAARC Member States for avoidance of double taxation and mutual administrative assistance in tax matters

Income Tax : Notification No. 3/2011 - Income Tax WHEREAS the annexed Agreement among the Governments of SAARC (South Asian Association for Re...

January 10, 2011 1435 Views 0 comment Print

Notification No. 86/2010-Income Tax Dated 26/11/2010

Income Tax : Notification No. 86/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Gov...

November 26, 2010 559 Views 0 comment Print

Section 90 of the Income-tax Act, 1961 – Double Taxation Agreement – Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Finland

Income Tax : Notification No. 36/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Gov...

May 20, 2010 1177 Views 0 comment Print

Notification No. 25/2010- Income Tax, dated 20-4-2010

Income Tax : Notification No. 25/2010-Income Tax In exercise of the powers conferred by Explanation 2 to section 90 of the Income-tax Act, 1961...

April 20, 2010 385 Views 0 comment Print


Latest Posts in section 90

Filing Form 67 for Foreign Tax Credit is Directory, Not Mandatory: ITAT Indore

July 15, 2024 528 Views 0 comment Print

ITAT Indore rules in Asha Rani Pandya Vs DCIT/ACIT that filing Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory.

Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC

July 15, 2024 426 Views 0 comment Print

Rajasthan HC rules that using the Insight Portal for reopening income tax assessments under Section 148 is valid. Learn about Chaturbhuj Gattani vs. ITO case details.

Foreign Tax Credit cannot be denied for delay in filing Form 67: ITAT Delhi

June 25, 2024 216 Views 0 comment Print

Read a comprehensive analysis of Ajay Kumar Mishra Vs DCIT case at ITAT Delhi regarding disallowance of foreign tax credit under Indian tax law. Understand the implications and legal arguments presented.

Form 67 submission Not Mandatory for Availing  Foreign Tax Credit: ITAT Delhi

June 24, 2024 510 Views 0 comment Print

Read the full text of the ITAT Delhi order in Suchi Agrawal vs. ITO, where the requirement of Form-67 for foreign tax credit was debated and its procedural nature clarified.

From Side Hustle to Tax Puzzle: A Freelancer’s Guide to Taxes

June 8, 2024 1323 Views 3 comments Print

Discover the complexities of tax compliance for freelancers and gig workers, from understanding income sources to navigating legal consequences. Learn how to mitigate tax non-compliance and optimize financial management.

National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)

June 6, 2024 1641 Views 0 comment Print

Assessee was a commercial bank having its head office in France and had 8 branches in India. Assessee was involved in normal banking activities including financing of foreign trade and foreign exchange transaction

Joint Secretary’s Letter Can’t Override Income Tax Act: Calcutta HC

May 30, 2024 435 Views 0 comment Print

Calcutta High Court rules that a Joint Secretary’s letter cannot override the plain provisions of the Income Tax Act and Finance Act in the RBS N.V. vs CIT case.

ITAT allows Section 10AA deductions for trading activities

May 25, 2024 474 Views 0 comment Print

ITAT Mumbai upholds Bytescale Technologies’ deduction for trading activity under Section 10AA for AY 2018-19; foreign tax credit also approved

Non-resident’s salary/allowances for services rendered abroad not taxable in India

May 23, 2024 3240 Views 0 comment Print

ITAT Delhi rules non-resident’s salary for services rendered abroad not taxable in India, providing significant relief under India-Australia DTAA.

ITAT allows deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD)

April 21, 2024 579 Views 0 comment Print

ITAT Mumbai grants relief to Tata Steel Limited, allowing deduction of interest paid on Perpetual Non-Convertible Debentures (PNCD) under section 36(1)(iii) of the Act. 

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