Tax paid in country in which assessee is resident can be claimed as relief against the tax liability in which assessee is resident. Generally relief can be claimed If one Income is taxed twice in two different countries.
In case there is DTAA Agreement with the Country then Tax Relief can be claimed u/s 90.
In case there is DTAA Agreement with the Specified Associations then Tax Relief can be claimed u/s 90A.
In case there is No DTAA Agreement, then Tax Relief can be claimed u/s 91.
relief u/s 90, 90, 90A, 91, Income tax relief In this page we explained about the relief u/s 90, 90A and 91 along with the conditions where these are applicable.