How to Get Credit of Tax Deducted by A Country Having No DTAA with India ?


India has signed Double Taxation Avoidance Agreement or DTAA with 86 countries by February 2014. Section 90 & 90A deals with the relief to assessee in case of issue of double taxation between India and the country with which India has signed DTA . However , there are 196 countries in world and DTAA is not signed with 110 countries. So the question , how to get relief from double taxation in case the tax is deducted in a country with which India has no treaty on taxation.

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