Income-tax Act, 1961Section 91
- Resident who paid tax abroad in a non-treaty country gets relief
- Relief at the lower of Indian rate and foreign rate
Applies to FY 2025-26 (AY 2026-27) and earlier years.
IT Act 1961 → 2025 / Section 91
Non-residents & DTAASection 91 → Section 160
Unilateral relief for tax paid in countries without a DTAA
Section 91 of the old Income-tax Act, 1961 · new section 160 under the Income-tax Act, 2025
New reference Section 160
Income-tax Act, 2025Section 160
- Same relief, now section 160
- Lower of Indian rate and foreign rate on doubly taxed income
- Covers non-resident partners of resident firms
Applies from tax year 2026-27 (from 1 April 2026).
What changed
Renumbered; formula unchanged.
Practice notes
- Self-assessment computation (section 266) recognises this relief.
Frequently asked
What is section 91 called in the new Income Tax Act 2025?
Section 160: unilateral relief at the lower of the Indian and foreign rate where no treaty exists.
What is section 91 called in the new Income-tax Act, 2025?
Section 91 of the Income-tax Act, 1961 corresponds to Section 160 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
What changed in section 91 under the new Income Tax Act?
Renumbered; formula unchanged.
Is section 91 still applicable for FY 2025-26?
Yes. Income of FY 2025-26 (AY 2026-27) and earlier years is governed by section 91 of the 1961 Act. Section 160 of the 2025 Act applies from tax year 2026-27.