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section 90

Latest Articles


FAQs on Annual Information System (AIS) & Taxpayer Information Summary (TIS)

Income Tax : Learn about the Annual Information Statement (AIS) and Taxpayer Information Summary (TIS). Find out how to access them and what in...

August 23, 2024 3663 Views 1 comment Print

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 1887 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 4578 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 10164 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 3210 Views 1 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 510 Views 0 comment Print


Latest Judiciary


FTC Denial for mere delayed form 67 submission not justified: ITAT Pune

Income Tax : ITAT Pune rules on Foreign Tax Credit (FTC) in JCIT (OSD) Vs Raj Surendra Mohan Hajela, addressing the delay in Form 67 submission...

February 23, 2025 504 Views 0 comment Print

Section 10 of CPC empowers HC to decide second appeal only on questions framed

Corporate Law : Smt. Syeda Rahimunnisa and Syed Hyder Hussaini are wife and husband whereas the respondent no. 1(a) to 1(f) are the legal heirs of...

February 19, 2025 147 Views 0 comment Print

Advertisement and distribution revenue of Discovery Asia INC. taxable as per MAP

Income Tax : ITAT Delhi held that advertisement and distribution revenue earned by Discovery Asia Inc. is taxable as per Mutual Agreement Resol...

February 7, 2025 129 Views 0 comment Print

AO who issued notice u/s. 148 of old Act is required to pass an order under new scheme

Income Tax : Punjab and Haryana High Court held that the same assessing officer is required to pass an order under the new scheme after giving ...

January 31, 2025 333 Views 0 comment Print

Form 67 Filing Deadline is Directory, Not Mandatory: ITAT Amritsar

Income Tax : In the instant case, assessee had not filed any return within stipulated time framed u/s 139(1), but had filed the return u/s 139(...

January 21, 2025 141 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 5314 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 1447 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 610 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 1255 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 427 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

May 20, 2010 1255 Views 0 comment Print

Notification No. 36/2010-Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Republic of Finland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income was signed at New Delhi on the 15th day of January, 2010;

Govt Identifies SAR of Hong Kong for Double Taxation Avoidance Agreement

April 30, 2010 510 Views 0 comment Print

The Central Government have notified the “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purpose of Explanation 2 to Section 90 of the Income Tax Act 1961 vide Notification No. 25 of 2010 (F.No.500/124/9-FTD-II). The notification enables the Central Government to enter into a double taxation avoidance agreement with SAR of Hong Kong.

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

April 20, 2010 427 Views 0 comment Print

Notification No. 25/2010-Income Tax In exercise of the powers conferred by Explanation 2 to section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Hong Kong Special Administrative Region of the People’s Republic of China” as ‘specified territory’ for the purposes of the said section.

Empowering Central Government to enter into agreement with specified non-sovereign territories & Transfer Pricing

December 13, 2009 681 Views 0 comment Print

Amendment of section 90 :-The Finance Bill (No. 2) 2009 proposes to replace the existing Section 90 with a new section 90. The new section 90 is substantially the same as earlier section 90 except that the proposed amendment seeks to empower the Central Government to enter into an agreement with the Government of any country outside India or a specified territory outside India, inter alia, for avoidance of double taxation of income.

Taxability of a South Korean Company on basis of its local office in India

November 22, 2009 1347 Views 0 comment Print

The Hon’ble Apex Court in the case of CIT v. P V A L Kulandagan Chettiar 267 ITR 654 had an occasion to consider the impact of double taxation avoidance agreement provisions of Income Tax Act. The Hon’ble Apex Court held that where liability to tax arises under the local enactment, the provisions of sections 4 and 5 of the Act provide for taxation of globle income of an assessee chargeable to tax thereunder

Notification No. 78/2009 – Income Tax Dated 12/10/2009

October 12, 2009 352 Views 0 comment Print

Notification No. 78/2009 – Income Tax Whereas, an Agreement and the Protocol between the Government of Republic of India and the Government of the Grand Duchy of Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital was signed at New Delhi on the 2nd day of June, 2008;

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