[Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds]
The income of an NRI may sometimes be liable to tax in India as well as in the foreign country. To avoid such double taxation, the Government of India has entered into Double Taxation Avoidance (DTA) Agreements with over 70 countries as per Section 90. Hence, an NRI should refer to such DTA Agreement, if necessary. If there is no DTA Agreement of India with a foreign country and the income becomes taxable in India as well as in the foreign country then it is provided by Section 91 that unilateral relief at the lower of the two rates of tax will be given in India to a resident in India. Thus, an NRI is not entitled to such relief u/s 91.
Procedure for the Filing of Income Tax and Wealth Tax Returns, Assessment, and Refunds
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