Taxation · Income Tax - Double Taxation Relief

Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A): Section 91 provides for the grant of unilateral relief in the case of resident taxpayers on income which has been taxed in India as well as in a foreign country with which India does not have a Double Taxation Avoidance Agreement (DTAA). Reason (R): The relief under Section 91 is granted by allowing the taxpayer a deduction from their tax liability of an amount equal to the tax calculated at the average Indian rate of tax or the amount of tax calculated at the rate of tax of that other country on the doubly taxed income, whichever is higher. In the light of the above statements, choose the most appropriate answer from the options given below: