Section 91 → Section 172
Countries with which no agreement exists
Quick Answer
Section 91 of the Income Tax Act, 1961 (Countries with which no agreement exists) corresponds to Section 172 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 91
Provision Summary
Provides unilateral tax relief to a resident of India for income taxed in a foreign country with which India has no DTAA.
Sec 172
Provision Summary
Retained. Ensures Indian residents aren't penalized for operating in non-treaty jurisdictions.
Key Changes & Highlights
- Calculation formula strictly embedded in the filing utility.
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Frequently Asked Questions
What does Section 91 of the Income Tax Act 1961 deal with?
Section 91 (Countries with which no agreement exists) Provides unilateral tax relief to a resident of India for income taxed in a foreign country with which India has no DTAA.
What is the new section number for Section 91 under the Direct Tax Code 2025?
Section 91 of the ITA 1961 maps to Section 172 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 91 under the new tax code?
Section 91 is marked as "Retained" with status "Active". Impact: Medium - Protects global freelancers and businesses.
What are the key changes to Section 91 under DTC 2025?
Calculation formula strictly embedded in the filing utility.
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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