Themes: Cabinet Authorization • Dtaa • India-Sri Lanka • Mahinda Rajapaksa • Prime Minister Modi • Tax Evasion • Union Cabinet Decisions Double taxation is an issue related to the taxation of income that crosses borders. DBA can either cover all types of income or can target a certain type of income, depending on the types of businesses/holdings of citizens of one country in another. The following categories are covered by double taxation treaties (DBAAs): The Double Taxation Avoidance Agreement (DBAA) is a tax treaty signed between India and another country (or two or more countries) to avoid double taxation of taxpayers on their income from the source country and the country of residence. .