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3 Income earned in foreign countries to be
included in the total income of the Resident in India — Notification No. 90/2008
and 91/2008, dated 28-8-2008.
The CBDT has notified that when the income earned by a
Resident Indian outside India, is taxed outside India as per the provisions of
Double Taxation Avoidance Agreements, such foreign income needs to be included
in the total income of the Resident in their return of income in India. Also,
relief would be granted as per the elimination of double taxation avoidance
provisions provided in the respective Agreements applicable to the assessee.
This provision equally applies to Indian associations as specified in S. 90A of
the Act also.
