Section 91 → Section 172
Countries with which no agreement exists
Quick Answer
Section 91 of the Income Tax Act, 1961 (Countries with which no agreement exists) corresponds to Section 172 of the Income-tax Act, 2025, effective 1st April 2026. Status: Retained.
What changed for Section 91
In the 1961 statute, Section 91 deals with countries with which no agreement exists. Provides unilateral tax relief to a resident of India for income taxed in a foreign country with which India has no DTAA.
The new code maps this to Section 172: the provision is retained and renumbered as Section 172 of the Income-tax Act, 2025, applying from 1st April 2026. Retained. Ensures Indian residents aren't penalized for operating in non-treaty jurisdictions.
On the ground, changes to Section 91 carry a Medium impact. Protects global freelancers and businesses.
Sec 91
Provision Summary
Provides unilateral tax relief to a resident of India for income taxed in a foreign country with which India has no DTAA.
Sec 172
Provision Summary
Retained. Ensures Indian residents aren't penalized for operating in non-treaty jurisdictions.
Key Changes & Highlights
- Calculation formula strictly embedded in the filing utility.
Related Sections
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Frequently Asked Questions
What does Section 91 of the Income Tax Act 1961 deal with?
Section 91 of the Income Tax Act, 1961 covers countries with which no agreement exists. Provides unilateral tax relief to a resident of India for income taxed in a foreign country with which India has no DTAA.
Where does Section 91 of the ITA 1961 go under the Income-tax Act, 2025?
Section 91 of the Income Tax Act, 1961 maps to Section 172 of the Income-tax Act, 2025, effective 1st April 2026 (status: Retained). Retained. Ensures Indian residents aren't penalized for operating in non-treaty jurisdictions.
Why does the change to Section 91 matter for taxpayers?
The transition impact for Section 91 is rated Medium. Protects global freelancers and businesses.
What are the key changes to Section 91 under the Income-tax Act, 2025?
Calculation formula strictly embedded in the filing utility. These points are specific to Section 91 (Countries with which no agreement exists).
Disclaimer: This mapping of Section 91 (Countries with which no agreement exists) to Section 172 of the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section 91 is currently marked Retained, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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