Tax on Foreign Income of Resident of India – Where income is subject to DTAA, the same shall be added to taxable income first and than relief shall be granted

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....-2008 Income Tax Act, 1961<br>Income Tax<br>Section 090<br>Inc.Tax Act 1961<br>Tax on Foreign Income of Resident of India - Where income is subject to DTAA, the same shall be added to taxable income ....

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....or granting relief of tax, or as the case may be, avoidance of double taxation, provides that any income of a resident of India "may be taxed" in the other country, such income shall be included in hi....