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    <title>Section 90 Excludes State Taxes from &#039;Income Tax&#039; Definition for Relief, Unlike Section 91&#039;s Clarification.</title>
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    <description>Disallowance of State taxes paid overseas - relief under section 90 - Pertinently, unlike section 91 read with Explanation–(iv), section 90 does not provide for inclusion of tax levied by any State/ local authority of that country within the expression ‘income tax’.</description>
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      <description>Disallowance of State taxes paid overseas - relief under section 90 - Pertinently, unlike section 91 read with Explanation–(iv), section 90 does not provide for inclusion of tax levied by any State/ local authority of that country within the expression ‘income tax’.</description>
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