The Statutory Brief

IT Act 1961 → 2025 / Section 90 / 90A

Non-residents & DTAA

Section 90 / 90A → Section 159

Double taxation relief under tax treaties (DTAA)

Section 90 / 90A of the old Income-tax Act, 1961 · new section 159 under the Income-tax Act, 2025

New reference Section 159

Income-tax Act, 1961Section 90 / 90A

  • Central Government agreements with other countries (90) and specified territories (90A)
  • Treaty applies where more beneficial
  • Tax residency certificate and Form 10F to claim treaty benefits

Applies to FY 2025-26 (AY 2026-27) and earlier years.

Income-tax Act, 2025Section 159

  • Both merged into section 159
  • Treaty or Act, whichever is more beneficial
  • TRC and prescribed particulars still required (159(8))
  • Anti-treaty-shopping purpose written into 159(3)(b)

Applies from tax year 2026-27 (from 1 April 2026).

What changed

Two sections merged into one; substance unchanged.

Practice notes

  • Foreign tax credit claims for residents continue to need the prescribed form (old Form 67) before the return due date.

These are summaries, not the statutory text. Read the bare Act for both sections on the Income Tax Department's official site, which also has a side-by-side comparison utility.

Frequently asked

Which section covers DTAA in the new Income Tax Act 2025?

Section 159 (old 90 and 90A); relief where no treaty exists is section 160 (old 91).

What is section 90 / 90A called in the new Income-tax Act, 2025?

Section 90 / 90A of the Income-tax Act, 1961 corresponds to Section 159 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).

What changed in section 90 / 90A under the new Income Tax Act?

Two sections merged into one; substance unchanged.

Is section 90 / 90A still applicable for FY 2025-26?

Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 90 / 90A of the 1961 Act. Section 159 of the 2025 Act applies from tax year 2026-27.

Related sections

91→160Unilateral relief for tax paid in countries without a DTAA195→393TDS on interest and other sums paid to non-residents (residual provision)115A→207Tax on dividends, interest, royalty and FTS of non-residents and foreign companies