Double Tax Agreement Between Two Countries Aims To

India has concluded a comprehensive double taxation treaty with 88 countries, 85 of which have entered into force. [15] This means that there are agreed tax rates and jurisdictions for certain types of income to be collected in one country for a tax established in another country. Under India`s Income Tax Act 1961, there are two provisions, Section 90 and Section 91, which provide taxpayers with a special facility to protect them from double taxation. Section 90 (bilateral relief) applies to taxpayers who have paid tax to a country with which India has signed double taxation treaties, while Section 91 (unilateral relief) grants benefits to taxpayers who have paid taxes to a country with which India has not signed an agreement. Thus, India relieves both types of taxpayers. Prices vary from country to country. .