VIII
ITA 1961 · Chapter VIII
Chapter VIII
8 sections authoredUp to AY 2025-26
Sections in this chapter
- 87
Section 87 — Rebate Framework (Master Provision)
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- 87A
Section 87A — Rebate for Resident Individuals -- Total Income Up to Threshold
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- 88E
Section 88E — STT Rebate -- Securities Transaction Tax
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- 89
Section 89 — Relief for Salary Arrears - Advance
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- 89A
Section 89A — Foreign Retirement Benefits -- Tax Deferral
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- 90
Section 90 — DTAA -- Double Taxation Avoidance Agreements
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- 90A
Section 90A — DTAA with Specified Associations
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- 91
Section 91 — Unilateral Foreign Tax Relief
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