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In this case , DTAA (DOUBLE TAXATION AVOIDANCE AGREEMENT) provisions will be established .Government has signed Agreement with other countries where it implies that if the person paying Tax in one country on the particular Income then he doesn’t required to pay the Income Tax on the same Particular Income .
So in the instant case, if the person has already paid taxes in foreign country then its taxability in India depends upon whether India has DTAA with the same Foreign Country .
If yes , then the taxpayer doesn’t required to pay tax in India else he have to pay.
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