India has signed Double Taxation Avoidance Agreements or DTAAs with 88 countries, out of which 85 have become effective. This implies that there are consented tax rates and jurisdiction on specified kinds of incomes arising in one country to a tax resident of another nation.
Income Tax Act 1961 has two provisions, the Sections 90 and 91 that offer specific relief to taxpayers to avoid double taxation. Section 90 deals with those provisions involving taxpayers who have paid tax to another country with which India has a DTAA. Section 91 is for those countries with which India does not have a DTAA. In effect, India provides relief to both types of taxpayers.