Explained: Double Taxation Avoidance Agreement (DTAA).

The DTAA, or Double Taxation Avoidance Agreement is a tax treaty signed between India and another country ( or any two/multiple countries) so that taxpayers can avoid paying double taxes on their income earned from the source country as well as the residence country. At present, India has double tax avoidance treaties with more than 80 countries around the world.
India and China In November signed a protocol to amend the existing Double Taxation Avoidance Agreement (DTAA) between the two countries.
This protocol among, other things, updates the existing provisions for the exchange of information to the latest international standards.
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Видео Explained: Double Taxation Avoidance Agreement (DTAA). канала BYJU'S IAS