Relief u/s 91 of the Income-tax Act, 1961.

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.... income which accrued or arose during the previous year outside India has been examined in consultation with the Ministry of Law. 2. Unilateral relief from double taxation is admissible u/s 91 of the Income-tax Act, 1961, inter alia, if the following conditions are satisfied:- (a) the assessee is resident in India in the previous year; (b) the income accrued or arose during the previous year ou....