Complete Tax Solution

Notification Detail : Clause (ha) of sub­section (2) of section 295 of the Income­tax Act, 1961 (the Act) provides that the Central Board of Direct Taxes (CBDT) may prescribe rules specifying the procedure for the granting of relief or deduction, as the case may be, of any income­tax paid in any country or specified territory outside India, under section 90 or section 90A or section 91,