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<h1>Direct Taxes Code Clause 17: Prevents Double Taxation by Ensuring Income Isn't Counted Twice in Same or Different Years.</h1> Clause 17 of the Direct Taxes Code, 2010, addresses the avoidance of double taxation. It stipulates that any income included in a person's total income for a financial year should not be included again in the same or another financial year. Additionally, income that is part of one person's total income should not be included in another person's total income, except when necessary to protect revenue interests.