Act 2025Sections 155–160

Chapter IX of the Income-tax Act, 2025 — Rebates and Reliefs

Six sections of rebates and reliefs, including the rebate that decides whether a small taxpayer pays anything at all.

What this chapter does

Sections 155 and 156 carry the rebate provisions; section 157 gives relief where salary is received in arrears or in advance; section 158 deals with income from a retirement benefit account maintained in a notified country; and sections 159 and 160 are the double taxation provisions — agreement with foreign countries and specified territories, and unilateral relief where no agreement exists. Section 159 is the successor to section 90 of the 1961 Act and is the section under which every DTAA is notified.

What to watch

Section 159 is the hook for treaty benefits; a treaty rate is claimed under this section, not under the treaty alone.
Section 160 still matters where there is no agreement, and it is easy to forget it exists.

The sections in this chapter

6 sections, in the order the Act runs them. 6 have a page of their own.

What this page does not tell you. This page gives the shape of the chapter and the Act's own heading for every section in it. It does not reproduce the text of any section, and a heading is not the provision. Where a section is marked read in full, that page carries the working; everywhere else, read the section itself before relying on anything here.