Example of the double taxation treaty: assuming that interest on NRA bank deposits results in a tax deduction of 30% at source in India. Since India has signed double taxation treaties with several countries, taxes can only be deducted up to 10-15% instead of 30%. India has one of the largest networks of tax treaties aimed at avoiding double taxation and preventing tax evasion. The country has double taxation treaties (DBA) with more than 85 countries, in accordance with section 90 of the Income Tax Act 1961. The double taxation convention is a convention signed by two countries. The agreement aims to make a country an attractive tourist destination and to allow NGOs to offload the multiple tax burden.