Elimination of double taxation: foreign tax paid may be deducted against domestic tax to prevent overlapping taxation. Elimination of double taxation is achieved by allowing residents relief for taxes paid in the other Contracting State: India permits deductions from Indian tax for income tax or capital tax paid in Norway, limited to the portion of Indian tax attributable to the income or capital taxable in Norway, and may take exempted items into account when computing tax on the remaining base. Norway likewise allows deductions from Norwegian tax equal to tax paid in India on income or capital taxable in India, subject to the same attribution limitation and inclusion-with-deduction for exempt foreign items.