<h1>New Rules on Foreign Income Under DTAA: Include in Taxable Income, Then Claim Relief per Sections 90 and 90A.</h1> The Central Government has issued two notifications under sections 90 and 90A of the Income Tax Act, 1961, detailing how income subject to a Double Taxation Avoidance Agreement (DTAA) and taxed abroad should be treated in India. These notifications, dated August 28, 2008, establish that income eligible for DTAA benefits must first be included in the taxpayer's taxable income in India, after which the taxpayer can claim relief according to the agreement. This ensures that no foreign income subject to DTAA remains unreported in India.