Deduction for foreign tax paid secures relief for residents taxed abroad, limited to the tax attributable to that income or capital. Article 24 provides reciprocal relief between India and Norway by allowing residents to deduct from domestic income or capital tax an amount equal to tax paid in the other Contracting State, limited to the portion of domestic tax attributable to the income or capital taxed abroad; it also permits the resident State to include exempted income or capital in computing tax on remaining taxable amounts for progression purposes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction for foreign tax paid secures relief for residents taxed abroad, limited to the tax attributable to that income or capital.
Article 24 provides reciprocal relief between India and Norway by allowing residents to deduct from domestic income or capital tax an amount equal to tax paid in the other Contracting State, limited to the portion of domestic tax attributable to the income or capital taxed abroad; it also permits the resident State to include exempted income or capital in computing tax on remaining taxable amounts for progression purposes.
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