https://www.taxtmi.com/circulars?id=9017 Unilateral relief under section 91 requires that the assessee be resident in India, that the income have accrued or arisen outside India and been taxed both in India and in the foreign country without a double taxation agreement, and that the assessee have paid income tax in the foreign country. Because a firm and its partners are separate taxable entities, a partner cannot claim relief for the partner's share of income tax paid by the firm abroad on income of the firm. en-us Thu, 29 Jul 1976 00:00:00 +0530 Wed, 01 Jun 2011 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9017 Unilateral relief under section 91 requires that the assessee be resident in India, that the income have accrued or arisen outside India and been taxed both in India and in the foreign country without a double taxation agreement, and that the assessee have paid income tax in the foreign country. Because a firm and its partners are separate taxable entities, a partner cannot claim relief for the partner's share of income tax paid by the firm abroad on income of the firm. Circulars Income Tax Thu, 29 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9017