Double Taxation Relief
where no DTA Agreements are entered into
Apart from relief to persons of a country where India has entered in
Double Taxation Avoidance Agreement, there is relief given even in cases where the
Government of India has not entered into DTA agreement with any foreign country. In such
cases if any resident Indian produces evidences to show that, he has paid any tax in any
country with which the Government of India has not entered into a DTA agreement, tax
relief on that part of his income which suffered taxation in the foreign country, to the
extent of tax so paid in such foreign country, or the tax leviable in India under the
Income Tax Act on such income whichever is less shall be allowed as deduction u/s.91 while
calculating his tax liabilities on such income.
