Journal Press India®

International Double Taxation Relief Provisions in India : A Critical Analysis

Vol 7 , Issue 2 , July - December 2020 | Pages: 45-58 | Research Paper  

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Author Details ( * ) denotes Corresponding author

1. * Rabinarayan Samantara, Associate Professor, Department of Commerce, Shivaji College University, Delhi, India (

International double taxation of income has been a subject of frequent debate in courts in India and abroad. Double taxation of income arises essentially when two or more countries impose taxes on the same income of a taxpayer who happens to be a resident in one country but has a certain source of income arising or accruing to him in another country (known as the source country). In view of the importance of providing double taxation relief to taxpayers, the present paper attempts to describe the historical perspective with regard to the development of Model Conventions that could be used by two different countries as the basis for formulating and entering into that double taxation avoidance agreements (DTAAs), also known as tax treaties. In this context, the Model Conventions developed by the League of Nations, the Organisation for Economic Cooperation and Development (OECD) and the United  Nations (UN) have been discussed. The present paper also specifically discusses the Indian law on double taxation relief as provided under Sections 90, 90A and 91 of the Income-Tax Act 1961. Finally, it has been suggested that DTAAs should not be misused for such purposes as 'double non-taxation' and 'treaty shopping'.


Double taxation; Model conventions; DTAA; Residence principle, Source principle.

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