The double taxation relief is offered to individuals who are charged taxes on the same source of income in India and a foreign country. This is allowed under Section 91 of the Income Tax Act, 1961. The relief is also offered if the foreign country in question has a ‘Double Taxation Avoidance Agreement’ with India.

The Income Tax Act categorizes the taxable income tax deduction different sections:

• Salaries
• Profits from business or profession
• Income from house property
• Income from other sources
• Capital gains