DTAA of India and UAE

If Mr. A is resident... having 100% holding FZE entity in Dubai...

What are the tax compliances for that entity ??.

As for resident the global income is taxable so:-

1. Need to disclose it in ITR of Mr. A
2. He need to pay tax as well, as per applicable slab..

There is DTAA agreement of UAE and India...
But i am having doubt with interpretation of Article 7 and Article 25.

As per that:- on this income needs to pay tax in India as well, suppose if Mr. A is coming in the slab rate of 30%, and profit of that entity is 100000, then Mr. A is liable to pay tax in India of rs. 30,000/-


As per article 25, Mr. A can claim deduction of whatever taxes he has paid in Dubai, but since it is tax free zone so no credit ll be there...and he is liable to pay 30000/-


Any other view?