Agreements/Treaties for tax relief or avoidance of double taxation – Notifications issued on reporting of income that "may be taxed" in that other jurisdiction

The Indian government issued 2 notifications on 28 August 2008, i.e. Notification No. 90/2008 and Notification No. 91/2008.

Notification No. 90/2008 states that where agreements for the provision of tax relief or avoidance of double taxation are entered into by specified associations in India with specified association in other jurisdictions and such agreement is officially gazetted in India, the income of an Indian resident which "may be taxed" in th…