ZipLaw
Income-tax Act Chapter IX
The Income-tax Act, 2025

Chapter IX Rebates and Reliefs

Sections
6 · sections 155 to 160
  1. A.—Rebates and reliefs
  2. Section 155 Rebate to be allowed in computing income-tax
  3. Section 156 Rebate of income-tax in case of certain individuals
  4. Section 157 Relief when salary, etc., is paid in arrears or in advance
  5. Section 158 Relief from taxation in income from retirement benefit account maintained in a notified country
  6. B.—Double taxation relief
  7. Section 159 Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
  8. Section 160 Countries with which no agreement exists