Double taxation can also take place within a single country. This usually happens when sub-national jurisdictions have tax powers and jurisdictions have competing rights. In the United States, a person can legally have only one residence. However, when a person dies, different States may claim that the person was domiciled in that State. Intangible personal property can then be imposed by any claiming State. In the absence of specific laws prohibiting multiple taxation and as long as the sum of taxes does not exceed 100% of the value of personal physical assets, the courts will allow such multiple taxation. [Citation required] For example, the DBA with the United States provides that in the case of royalties, the United States will tax Australian residents at a rate of 5% and Australia will tax them at normal Australian rates (i.e. 30% for businesses), but that they would grant a credit for the 5% already paid. For Australians, this represents the same responsibility as if royalties had been earned in Australia, while the US retains the 5% credit. India has concluded a comprehensive double taxation treaty with 88 countries, 85 of which have entered into force.  This means that there are agreed tax rates and jurisdictions for certain types of income to be collected in one country for a tax established in another country. Under India`s Income Tax Act 1961, there are two provisions, Section 90 and Section 91, which provide taxpayers with a special facility to protect them from double taxation.