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— official CBDT correspondence

Section 90 — Agreement with foreign countries or specified territories: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 90 (Agreement with foreign countries or specified territories) of the Income-tax Act, 1961 corresponds to Section 159 (Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief) of the Income-tax Act, 2025.

corresponding provisions · income-tax act, 2025

  • Section 159 — Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief

read both texts · §90 (1961) vs §159 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 90 of the Income-tax Act, 1961 omitted in the Income-tax Act, 2025?

No — its subject matter continues in the Income-tax Act, 2025 as Section 159.

What does Section 90 of the Income-tax Act, 1961 deal with?

Section 90 — "Agreement with foreign countries or specified territories", under CHAPTER IX - DOUBLE TAXATION RELIEF of the Income-tax Act, 1961.

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same chapter · chapter ix - double taxation relief · income-tax act, 1961

  • Section 90A — Adoption by Central Government of agreement between specified associations for double taxation relief
  • Section 91 — Countries with which no agreement exists

frequently looked up · income-tax act, 1961

§2 · §9 · §10 · §11 · §12A · §14 · §24 · §28 · §37 · §43B · §44AB · §44AD · §44ADA · §45 · §48 · §50C · §54 · §54EC · §54F · §56 · §68 · §69 · §80C · §80CCD · §80D · §80G · §80GGC · §87A · §111A · §112 · §112A · §115BAA · §115BAC · §139 · §140A · §142 · §143 · §144 · §147 · §148 · §148A · §154 · §156 · §194C · §194-I · §194J · §194N · §194Q · §195 · §201 · §234A · §234B · §234C · §244A · §245 · §263 · §264 · §270A · §271AAD · §276B · §281