Sub section 5 of section 90 of the income tax act 1961 July 8, 2019 16 32 64 128 Section 199a explained Sub-section (5) of section 90 or sub-section (5) of section 90a of the income-tax act 1961 Section 90a(4) of income tax act Sub-section (4) of section 90 or sub-section (4) of section 90a of the income-tax act 1961