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of <h1>Indian Residents' Foreign Income Taxation Under DTAA: Include in India, Relief Per Section 90(3) Income-tax Act 1961.</h1> Notification No. 91/2008, dated August 28, 2008, issued by the Central Government of India, addresses the taxation of foreign income for Indian residents under the Double Taxation Avoidance Agreement (DTAA). It mandates that any income of an Indian resident, which 'may be taxed' in another country as per a DTAA, must first be included in the individual's total taxable income in India. Subsequently, relief from double taxation will be provided according to the specific methods outlined in the DTAA. This notification is in accordance with Section 90(3) of the Income-tax Act, 1961.
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