02 September 2009
It is equal to tax payable on income under DTAA. You can not claim excess amount of relief u/s 90 & 91.
Eg : if you have interest income 50K & income under DTAA 5L. So total income will be 5.5L. Tax paid aboard is 95K. So tax payable on 5.5L = 69K, so relief is restricted to 69K only.
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