Chapter IX — Rebates And Reliefs

• Sec. 155 — Rebate to be allowed in computing income-tax
• Sec. 156 — Rebate of income-tax in case of certain individuals
• Sec. 157 — Relief when salary, etc., is paid in arrears or in advance
• Sec. 158 — Relief from taxation in income from retirement benefit account maintained in a notified country
• Sec. 159 — Agreement with foreign countries or specified territories and adoption by Central Government of agreement between specified associations for double taxation relief
• Sec. 160 — Countries with which no agreement exists