Section 90 → Section 170
Agreement with foreign countries or specified territories (DTAA)
Quick Answer
Section 90 of the Income Tax Act, 1961 (Agreement with foreign countries or specified territories (DTAA)) corresponds to Section 170 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 90
Section 90 of the 1961 Act sets out the rules on agreement with foreign countries or specified territories (DTAA). Empowers the Central Government to enter into Double Taxation Avoidance Agreements (DTAA) with other countries.
The new code maps this to Section 170: the provision is retained and renumbered as Section 170 of the Income-tax Act, 2025, applying from 1st April 2026. Retained as the constitutional bedrock for all international tax treaties.
On the ground, changes to Section 90 carry a Critical impact. Overrides the Income Tax Act itself if the treaty is more beneficial to the assessee.
Sec 90
Provision Summary
Empowers the Central Government to enter into Double Taxation Avoidance Agreements (DTAA) with other countries.
Sec 170
Provision Summary
Retained as the constitutional bedrock for all international tax treaties.
Key Changes & Highlights
- Tax Residency Certificate (TRC) requirements made stricter and digitally verifiable.
Related Sections
Related Articles from the Tax Academy
general transition
GAAR in Income-tax Act, 2025: Guide to Tax Avoidance vs. Evasion Rules
A professional guide for CAs and businesses on the new GAAR rules under the Income-tax Act, 2025, explaining the impact on tax avoidance, evasion, and compliance.
global tech employees
New Tax Act 2025: Missed Form 67 Deadline Means Double Taxation
Guide for tech employees on the Income-tax Act, 2025. Failure to file Form 67 on time will lead to a complete denial of Foreign Tax Credit (FTC) and double taxation on your RSUs and global income.
global tech employees
RSUs Taxed Twice? A CA's Guide to the Income-tax Act, 2025
Are RSUs taxed twice in India? Our expert CA breaks down the rules under the Income Tax Act 1961 vs. the new Income-tax Act, 2025 for tech employees with foreign stocks.
global tech employees
RSU Taxation Guide: 1961 Act vs. Income-tax Act, 2025
A professional compliance guide for tech employees on RSU taxation, comparing the Income Tax Act 1961 with the new Income-tax Act, 2025. Learn about vesting tax, capital gains, and Schedule FA reporting.
global tech employees
US Stock Tax in India 2026: A Guide to the New Income-tax Act, 2025
Expert CA guide on the Income-tax Act, 2025 for tech employees. Understand new rules for RSUs, ESOPs, Schedule FA, and DTAA relief on US stocks.
global tech employees
Withholding Tax on US Stocks: Claiming FTC in Tax Year 2026
A detailed guide for tech employees on claiming Foreign Tax Credit (FTC) for the 25% withholding tax on US stocks under the new Income-tax Act, 2025. Learn about Schedule FA, Form 67, and DTAA rules.
Frequently Asked Questions
What does Section 90 of the Income Tax Act 1961 deal with?
Section 90 of the Income Tax Act, 1961 covers agreement with foreign countries or specified territories (DTAA). Empowers the Central Government to enter into Double Taxation Avoidance Agreements (DTAA) with other countries.
Where does Section 90 of the ITA 1961 go under the Income-tax Act, 2025?
Section 90 of the Income Tax Act, 1961 maps to Section 170 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained as the constitutional bedrock for all international tax treaties.
Why does the change to Section 90 matter for taxpayers?
The transition impact for Section 90 is rated Critical. Overrides the Income Tax Act itself if the treaty is more beneficial to the assessee.
What are the key changes to Section 90 under the Income-tax Act, 2025?
Tax Residency Certificate (TRC) requirements made stricter and digitally verifiable. These points are specific to Section 90 (Agreement with foreign countries or specified territories (DTAA)).
Disclaimer: This mapping of Section 90 (Agreement with foreign countries or specified territories (DTAA)) to Section 170 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 90 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
Need professional help on Section 90?
Compare trusted providers — both offer CA services ready for the Income-tax Act, 2025.
*Affiliate links — we may earn a small commission at no extra cost to you. Disclosure.
Want to calculate tax on this section?