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of <h1>Indian Residents Get Tax Relief Under Section 91 for Income Earned in Countries Without Double Taxation Agreement</h1> Section 91 provides relief for Indian residents whose income arises in countries without a double taxation agreement with India. Relief is granted if the income is taxed in the foreign country and the assessee has paid the tax there. The deduction from Indian tax is calculated at the lower of the Indian tax rate or the foreign tax rate. For income from Pakistan, specific provisions allow deductions for taxes paid on agricultural income. Non-residents with income from Indian firms assessed in India can also claim similar relief. The relief computation involves several steps, including determining the average tax rate and comparing it with the foreign tax rate.
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