UGC NET Double taxation relief Previous Year Questions
JRFSmart holds 8 previous-year questions on Double taxation relief from UGC NET Commerce (Paper 2), filed under Unit 10: Income-tax and Corporate Tax Planning, drawn from 7 of the 22 exam papers in the bank (2019–2025). Each question can be practised with a full explanation and shows how often NTA has returned to the same idea.
What is asked in Double taxation relief
The questions in this topic fall under these subtopics, ordered by how many previous-year questions each has.
| Subtopic | Questions |
|---|---|
| Unilateral relief | 2 |
| Conditions for relief under Section 91 | 1 |
| Section 91 - unilateral relief | 1 |
| ADEN Rules 1953 | 1 |
| Types of DTAA | 1 |
| Conditions for unilateral relief | 1 |
| Section 91 unilateral relief | 1 |
NTA repeat analysis
Double taxation relief appears in 7 of 22 papers (32%), which JRFSmart rates as high frequency.
Sample previous-year questions
Which of the following requirements must be satisfied for an assessee to claim deduction under Section 91 for doubly taxed income? A. The assessee must have been a non-resident in India in the relevant previous year. B. The assessee must have been a resident…
Which section of the Income Tax Act 1961 mentions unilateral relief?
Assertion (A) : Section 91 provides for grant of unilateral relief in the case of resident taxpayers on income which has been taxed in India as well as in the country with which there is no Double Taxation Avoidance Agreement. Reason (R) : The relief under…
Which of the following condition is NOT required to be satisfied by an individual for the purpose of claiming unilateral relief under section 91(1) of the Income-tax Act, 1961, in a previous year?
Which are the conditions in which unilateral relief is granted in cases where section 90 is not applicable in income tax? A. Assessee should be resident of India in the previous year B. The income should have accrued outside India C. The assessee should not…
Which of the following conditions should be fulfilled by an Assessee to avail deduction u/s 91 of Income Tax Act, 1961? A. The Assessee is a tax resident in India during the relevant previous year. B. The income accrues or arises to him/her outside India C…
ADEN Rules, 1953 is related to which of the following?
Match the following countries with the types of Double Taxation Avoidance Agreement signed by India with them: Country Type of Agreement A. Austria I. Limited Agreement B. Bahamas II. Comprehensive Agreements C. Lebanon III. Comprehensive Agreements /…
Showing 8 of 8 questions, without answers. Practise the full set with options, the official answer and JRFSmart's explanations.
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