India has concluded a comprehensive double taxation treaty with 88 countries, 85 of which have entered into force.  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. .