DTAA between India and USA

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How does the DTAA work with person of Indian origin and a US national

AI Summary

Clarification on India-USA Double Taxation Avoidance Agreement under Section 90 of Income Tax Act for Indian and US nationals. A query was raised about the Double Taxation Avoidance Agreement (DTAA) between India and the USA, specifically concerning its application to individuals of Indian origin and US nationals. The response highlighted that in India, the DTAA operates under Section 90 of the Income Tax Act, 1961, in conjunction with Section 2(37A)(iii). This legal framework helps prevent double taxation for individuals who may be subject to tax obligations in both countries.