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Section 159 — Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief: its source in the Income-tax Act, 1961
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 consolidates Section 90 and Section 90A of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 90 — Agreement with foreign countries or specified territories
- Section 90A — 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.
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