Countries with which no agreement exists (Unilateral Agreement)-Section 91(1) If any person who is resident in India in any previous year proves that, in respect of his income which accrued or arose during that previous year outside India (and which is not deemed to accrue or arise in India), he has paid in any country with which there is no …
Double taxation relief in case of countries with which no agreement exists (Unilateral Agreement)-Section 91
