Claiming foreign tax credit remains cumbersome

Indians working abroad are likely to pay taxes in both countries — where they are employed and back home, where they qualify to be a resident. One of the ways to eliminate such double taxation is by claiming credit for the taxes paid overseas.
 
To avoid taxing an individual twice the government has entered into double taxation avoidance agreements (DTAA) with some countries. Even if a taxpayer is based in a country with which India has not signed a DTAA, the domestic tax laws do provide relief.
 
While there have been provisions pertaining to claiming of foreign tax