Teaching UGC NET Mock Test Series 2025 (Paper 1 & 2) Income-tax and Corporate Tax Planning International Taxation
Which are the conditions in which unilateral relief is granted in cases where section 90 is not applicable in income tax?
A. Assessee should be resident of India is the previous year
B. The income should have accrued out side India
C. The assesse should not have paid the tax in such foreign country by deduction
D. The income should not accrued outside India
E. The income should be taxed both in India and a foreign country with which India has no agreement for relief
Choose the correct answer from the options given below:
1
A, B, E only
2
B, C, E only
3
A, D, E only
4
A, C, E only