Unilateral tax relief requires including foreign personal tax and income tax under the East African Income tax Act in computation. Unilateral relief under section 91 of the Income-tax Act must be computed by taking into account the foreign personal tax under that country's Personal Tax Act, 1967 and the income tax payable under the East African Income tax (Management) Act, 1958; both taxes are to be treated as components of the foreign tax burden when determining domestic unilateral relief.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unilateral tax relief requires including foreign personal tax and income tax under the East African Income tax Act in computation.
Unilateral relief under section 91 of the Income-tax Act must be computed by taking into account the foreign personal tax under that country's Personal Tax Act, 1967 and the income tax payable under the East African Income tax (Management) Act, 1958; both taxes are to be treated as components of the foreign tax burden when determining domestic unilateral relief.
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