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<h1>Assessees can deduct double taxation relief when calculating self-assessment tax u/s 140A, says CBDT.</h1> A question was raised regarding whether an assessee can deduct double taxation relief while computing tax payable on self-assessment under Section 140A of the Income Tax Act, 1961. The Central Board of Direct Taxes (CBDT) clarified that the return of income form includes a section for indicating double taxation relief as per Sections 90 and 91. Therefore, when calculating self-assessment tax based on the return, an assessee is allowed to take credit for the double taxation relief claimed. Officers are instructed to advise taxpayers accordingly.