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of <h1>Tax Relief for Cross-Border Income: Clause 160 Enables Deduction of Foreign Taxes Paid to Prevent Double Taxation Burden</h1> Unilateral relief from double taxation is addressed in Clause 160 of the Income Tax Bill, 2025, which provides a mechanism for Indian residents and certain non-residents to claim tax relief when income is taxed in a country without a Double Taxation Avoidance Agreement. The provision allows deduction of foreign taxes paid, calculated at the lower of Indian or foreign tax rates, ensuring taxpayers are not excessively burdened by overlapping tax claims while maintaining fairness in cross-border taxation scenarios.
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