Relief from taxation in income from retirement benefit account maintained in a notified country
Section 89A of the Income-tax Act, 1961 deals with relief from taxation in income from retirement benefit account maintained in a notified country. Where a specified person has income accrued in a specified account, such income shall be taxed in such manner and in such year as may be prescribed. The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
Where a specified person has income accrued in a specified account, such income shall be taxed in such manner and in such year as may be prescribed.
Explanation.—For the purposes of this section,—
(a) "notified country" means a country as may be notified by the Central Government in the Official Gazette for the purposes of this section;
(b) "specified account" means an account maintained in a notified country by the specified person in respect of his retirement benefits and the income from such account is not taxable on accrual basis but is taxed by such country at the time of withdrawal or redemption;
(c) "specified person" means a person resident in India who opened a specified account in a notified country while being non-resident in India and resident in that country.
CHAPTER IX DOUBLE TAXATION RELIEF Agreement with foreign countries or specified territories.
Section 89A, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 158 Relief from taxation in income from retirement benefit account maintained in a notified country Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Questions about Section 89A
What does Section 89A of the Income-tax Act deal with?
Section 89A of the Income-tax Act is headed "Relief from taxation in income from retirement benefit account maintained in a notified country". Where a specified person has income accrued in a specified account, such income shall be taxed in such manner and in such year as may be prescribed.
How do I find court cases under Section 89A of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 89A, section 89A Income Tax Act, section 89A of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 89A of the Income-tax Act, and has it changed?
1 other provision in this corpus refers back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 158 (Relief from taxation in income from retirement benefit account maintained in a notified country), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 89A of the Income-tax Act come into force?
Section 89A of the Income-tax Act, cited as Income Tax Act 89A, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.