Countries with which no agreement exists (Unilateral Agreement)-Section 91(1) If any person who is resident in India in any previous year proves that, in respect of his income which accrued or arose during that previous year outside India (and which is not deemed to accrue or arise in India), he has paid in any country with which there is no …

Agreement with foreign countries or specified territories (Bilateral Agreement) -Section 90(1) The Central Government may enter into an agreement with the Government of any country outside India or specified territory outside India,— (a)  for  granting of relief in respect of— (i)  income on which have been paid both income-tax under this Act and income-tax in that country or specified territory, …