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of <h1>Residents can deduct foreign tax paid in non-DTA countries limited to lower of Indian or foreign tax rates; partners eligible</h1> A resident taxed in India who proves tax was paid abroad in a country with which India has no double-taxation agreement may claim a deduction from Indian income-tax for the doubly taxed foreign income, limited to the lower of the Indian rate or the foreign rate (or the Indian rate if equal). Special rules permit deduction for agricultural tax paid in Pakistan, limited similarly. A non-resident partner assessed on foreign income included via a firm resident in India may claim the same relief. Definitions prescribe how 'Indian income-tax,' 'Indian rate of tax,' and the foreign rate are calculated.
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