Assessee, a tax resident of India, received rental income from house properties situated in Australia and UK.  Assessee declared her rental income from said properties in her return filed in respective countries. Assessing Officer after referring to Notification No. 91/2008 dt. 28-8-2008  invoked section 90(3) and included assessee’s rental income under head income from house property. Commissioner (Appeals) upheld order of Assessing Officer on ground that income from house property was not taxable in respective countries and section 90(2) would not be applicable. Held that expression ‘may be taxed’ as occurring in Notification could not be construed as ‘shall be taxable only in resident state’ and in absence of an express provision, right of resident country to tax its residents could not be taken away under DTAA. Since provisions of section 90(1)(a)(i) was clearly applicable to facts of case, Assessing Officer erred in including rental income of assessee from properties held abroad in her income assessable in India.  (AY. 2013-14, 2014-15)