What is the role of the Double Taxation Avoidance Agreement in deciding the Income of a resident earned outside India?

In the case of a resident, if an income earned outside India is charged to tax in that country then the application of section 90, 90A and 91 in respect of double taxation relief has to be looked into. If a double taxation avoidance agreement has been entered into between Government of India and the Government of that country (in which he has earned income) then the agreement will be looked into for deciding the taxability of such incomes accruing or arising outside India. If an agreement with a foreign country does not exist, then in respect of income earned outside India, the tax paid on such income in the foreign country (ascertaining the average rate of tax and applying such rate on the said income) or the Indian rate of tax, whichever is lower, is deductible from the total tax payable by the assessee on his total income including such foreign income.