Notification No. 91

Section 90 of the Income TAX Act, 1961 – Double Taxation Relief – Agreement with Foreign Countries – Notified Agreement

What this is

Notification No. 91 was published on 28 August 2008. Its subject is Section 90 of the Income TAX Act, 1961 – Double Taxation Relief – Agreement with Foreign Countries – Notified Agreement.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.90	s.159

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 90 OF THE INCOME TAX ACT, 1961 – DOUBLE TAXATION RELIEF – AGREEMENT WITH FOREIGN COUNTRIES – NOTIFIED AGREEMENT

NOTIFICATION NO. 91/2008, DATED 28-8-2008

In exercise of the powers conferred by sub-section (3) of section 90 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that where an agreement entered into by the Central Government with the Government of any country outside India for granting relief of tax or as the case may be, avoidance of double taxation, provides that any income of a resident of India "may be taxed" in the other country, such income shall be included in his total income chargeable to tax in India in accordance with the provisions of the Income-tax Act, 1961 (43 of 1961), and relief shall be granted in accordance with the method for elimination or avoidance of double taxation provided in such agreement.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 56/2026 [F. No. 500/22/2022-FT&TR-V] / S.O. 1715(E) — Ministry of Finance 2 April 2026
Notification No. 32/2025 [F. No. 370142/9/2025-TPL] / SO 1650(E) — Under the Direct Tax Vivad se Vishwas Scheme notified under section 89 8 April 2025
Circular No. 20/2024 — Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vi 30 December 2024
Circular No. 19/024 — On provisions of the direct tax vivad se vishwas scheme 2024 16 December 2024
Notification No. 33/2024 [F.No. 503/2/1986-FTD-I] / SO 1484(E) — Ministry of Finance 19 March 2024
Notification No. 1/2024 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 26 February 2024

← Notification No. 94 · Notification No. 90 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.