Double taxation relief: credit or deduction mechanisms ensure foreign tax is offset against domestic tax under the India-Chile treaty.

Article 22 provides reciprocal relief: India permits a deduction from Indian tax for tax paid in Chile up to the portion attributable to Chile-taxable income and may apply exemption with progression by considering exempt income when computing tax on other income. Chile permits residents to credit Indian tax against Chilean tax on the same income subject to Chilean law and may likewise take exempted income into account when calculating tax on other income.

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