Double taxation relief: reciprocal credit and deduction rules limit relief to tax attributable to cross border income. Reciprocal mechanisms relieve double taxation by allowing residents taxed in the other Contracting State either a deduction (India) or a credit (Kenya) for tax paid abroad, each limited to the portion of domestic tax attributable to the income taxable in the other State; income exempted under the Agreement may nevertheless be considered in computing tax on the resident's remaining income.