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📚 Learn › Paper 3 — Taxation › Chapter

Computation of Total Income & Tax Liability

Sections 90–115JC of Income Tax Act — relief for double taxation, special tax rates, new tax regime under 115BAC, and AMT. Expect 6–8 marks per attempt.

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5 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare Act text for reference.
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All lessons

1
Section 90 — Agreement with Foreign Countries (DTAA)
Section 90 Income Tax Act: How DTAAs work, the 'more beneficial' rule, GAAR override & TRC requirement — explained simply for CA Inter May 2
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2
Section 91 — Countries with which No Agreement Exists
Section 91 Income Tax Act: Unilateral double taxation relief for residents earning from non-treaty countries. Learn the rate formula, exampl
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3
Section 110 — Determination of Tax where Total Income includes IFOS
Section 110 Income Tax Act 1961: relief when total income includes income on which no tax is payable — average rate formula, worked examples
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4
Section 111A — Tax on STCG (Equity, STT-paid)
Section 111A taxes short-term capital gains on listed equity shares & equity MFs at 20% flat — rules, proviso & exam tips for CA Inter May 2
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5
Section 112A — Tax on LTCG on Equity
Section 112A: 10% tax on LTCG from listed equity shares & equity MFs above ₹1 lakh. Learn STT conditions, basic exemption proviso & 87A reba
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