Agreement with foreign countries for avoidance of double taxation

Central Government may enter into agreements with foreign countries for avoidance of double taxation and prevention of fiscal evasion. Where DTAA is more beneficial, taxpayer can opt for DTAA rates.

Key provisions

• Central Government may enter into agreements with foreign countries for avoidance of double taxation and prevention of fiscal evasion. Where DTAA is more beneficial, taxpayer can opt for DTAA rates.

Use via API

curl https://api.thynktax.com/v1/tax-law/sections/by-2025-ref/254

{
  "act_2025_ref": "254",
  "old_reference": "Section 90, Income Tax Act 1961",
  "title": "Agreement with foreign countries for avoidance of double taxation",
  "category": "Section",
  "limit_or_rate": "-",
  "applicable_to": "-",
  "effective_from": "2026-04-01"
}