Treatment of Tax deducted in DTA

[deepak gulati]

If some tax has been deducted by contracted state, as per DTA rules, do we get benefit of same in India ? Do we need do declare that Income in India ?

AI Summary

Double taxation relief: income taxed abroad must be declared in India with treaty-based relief available.
Where a notified tax treaty provides that income of an Indian resident may be taxed in the other state, such income must be included in the resident's total income in India, and relief for tax charged abroad shall be granted in accordance with the elimination or avoidance method set out in the treaty and its domestic notification.