Which of the following conditions should be fulfilled by an Assessee to avail deduction u/s.91 of Income Tax Act. 1961?
A. The Assesse is a tax resident in India during the relevant previous year.
B. The income accrues or arises to him/her outside India.
C. There is an agreement for relief from double taxation between India and the other country when the income has accrued or arisen.
D. The Assesse has paid tax on his/her foreign income in the foreign country.
E. India does not have any agreement for relief from double taxation with the country.
Choose the most appropriate answer from the options given below:
Codes

Correct option is C

To avail deduction u/s 91 of the Income Tax Act, 1961, the following conditions should be fulfilled:
a. The Assessee is a tax resident in India during the relevant previous year. This means that the individual should be considered a resident of India for tax purposes.
b. The income accrues or arises to him/her outside India. The income should be earned from a source outside India.
d. The Assessee has paid tax on his/her foreign income in the foreign country. The individual must have paid tax on the foreign income in the country where it was earned.
e. India does not have any agreement for relief from double taxation with the country. There should be no agreement between India and the country where the income has accrued or arisen for relief from double taxation.
Therefore, the correct code is (c) a, b, d and e only.