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<h1>New Notification on Foreign Income Taxation: Relief Under Section 90A of Income-tax Act for DTAA-Compliant Associations</h1> Notification No. 90/2008, dated August 28, 2008, issued by the Central Government under Section 90A of the Income-tax Act, 1961, addresses the taxation of foreign income for specified associations in India. It mandates that income subject to a Double Taxation Avoidance Agreement (DTAA) must first be added to the taxable income in India. Subsequently, relief is granted according to the DTAA's provisions for eliminating or avoiding double taxation. This applies to agreements adopted by the Central Government and notified in the Official Gazette, ensuring compliance with the Income-tax Act, 1961.