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Section 89A: Relief from taxation in income from retirement benefit account maintained in a notified country

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Relief from taxation in income from retirement benefit account maintained in a notified country.

Where a specified person has income accrued in a specified account, such income shall be taxed in such manner and in such year as may be prescribed.

Explanation.—For the purposes of this section,—

(a) "notified country" means a country as may be notified by the Central Government in the Official Gazette for the purposes of this section;

(b) "specified account" means an account maintained in a notified country by the specified person in respect of his retirement benefits and the income from such account is not taxable on accrual basis but is taxed by such country at the time of withdrawal or redemption;

(c) "specified person" means a person resident in India who opened a specified account in a notified country while being non-resident in India and resident in that country.

Where this provision sits

ActThe Income-tax Act, 1961
Section89A
Marginal noteRelief from taxation in income from retirement benefit account maintained in a notified country
JurisdictionCentral
StatusRepealed
Judgments citing it1

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