91 (1) When a person established in India in the previous year demonstrates that he or she paid for his income outside India or incurred that previous year (and which are not considered striking or born in India) in a country with which there is no agreement under Section 90 on the exemption or circumvention of double taxation. , income tax, by deduction or by any other means under the legislation in that country, is entitled to a deduction of Indian income tax from an amount calculated on that income twice taxed at the Indian rate or rate of tax of the country concerned, depending on the lower or Indian tax rate, if the two rates are identical. and may make, by notification to the Official Journal, the necessary arrangements for the implementation of the agreement. (3) Any term used in this Act or in the Section 1 convention, but not defined, has, unless the context requires it and is not contrary to the provisions of this Act or agreement, the same meaning as that attributed to it in the central government`s communication to the Official Journal. In order to avoid this double taxation of identical incomes, countries conclude an agreement on double tax evasion (DBAA). Bilateral agreements are generally concluded between two countries. However, there are also multilateral agreements between more than two countries. The central government adopts the agreement between certain associations to facilitate double taxation. 90A. (1) Any association determined in India may enter into an agreement with a particular grouping in the specified area outside India, and the central government may, by notification in the Official Journal, adopt the necessary provisions for the adoption and implementation of such an agreement – tax treaties and related documents between the United Kingdom and India. 2.
Where the central government has entered into an agreement with the government of a country outside India or a territory outside India that applies, if applicable, to the granting of tax relief or, if necessary, to measures to avoid double taxation, the provisions of this Act apply to the assessor to whom such an agreement applies. , to the extent that they are more advantageous to this notator.