Home > Income Tax Act 2025 > Chapter IX Last Updated: Oct 08th 2025
Chapter IX : Rebates And Reliefs
Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter IX" is related to "Rebates And Reliefs".
1. "Chapter IX" as per act
List of new section codes and a short description of each section.
| Section | Description of Section | Section Details |
|---|---|---|
| 1 | Rebate to be allowed in computing income-tax. | Section-155 |
| 2 | Rebate of income-tax in case of certain individuals. | Section-156 |
| 3 | Relief when salary, etc., is paid in arrears or in advance. | Section-157 |
| 4 | Relief from taxation in income from retirement benefit account maintained in a notified country. | Section-158 |
| 5 | Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief. | Section-159 |
| 6 | Countries with which no agreement exists. | Section-160 |