Avoidance of double taxation.
17. Subject to the provisions of this Code,—
(i) any income which is included in the total income of a person for any financial year shall not be so included again in the total income of such person for the same or any other financial year.
(ii) any income which is includible in the total income of any person shall not be included in the total income of any other person, except where for the purposes of protecting the interests of revenue, it is necessary to do so.
