Section 90 → Section 170
Agreement with foreign countries or specified territories (DTAA)
Quick Answer
Section 90 of the Income Tax Act, 1961 (Agreement with foreign countries or specified territories (DTAA)) corresponds to Section 170 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 90
Provision Summary
Empowers the Central Government to enter into Double Taxation Avoidance Agreements (DTAA) with other countries.
Sec 170
Provision Summary
Retained as the constitutional bedrock for all international tax treaties.
Key Changes & Highlights
- Tax Residency Certificate (TRC) requirements made stricter and digitally verifiable.
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Frequently Asked Questions
What does Section 90 of the Income Tax Act 1961 deal with?
Section 90 (Agreement with foreign countries or specified territories (DTAA)) Empowers the Central Government to enter into Double Taxation Avoidance Agreements (DTAA) with other countries.
What is the new section number for Section 90 under the Direct Tax Code 2025?
Section 90 of the ITA 1961 maps to Section 170 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 90 under the new tax code?
Section 90 is marked as "Retained" with status "Active". Impact: Critical - Overrides the Income Tax Act itself if the treaty is more beneficial to the assessee.
What are the key changes to Section 90 under DTC 2025?
Tax Residency Certificate (TRC) requirements made stricter and digitally verifiable.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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