Double taxation relief: tax-credit and exemption rules govern cross-border income between Qatar and India under the DTAA. Elimination of double taxation under the Qatar-India DTAA is achieved by allowing a resident of Qatar a deduction from Qatar tax equal to income tax paid in India on income taxable in India, limited to the portion of Qatar tax attributable to that income. Similarly, India allows residents a deduction equal to tax paid in Qatar, subject to the same limitation, and may consider income exempt under the Agreement when computing tax on the remaining income. 'Tax payable' includes taxes reduced by tax incentives designed to promote economic development.
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Provisions expressly mentioned in the judgment/order text.
Double taxation relief: tax-credit and exemption rules govern cross-border income between Qatar and India under the DTAA.
Elimination of double taxation under the Qatar-India DTAA is achieved by allowing a resident of Qatar a deduction from Qatar tax equal to income tax paid in India on income taxable in India, limited to the portion of Qatar tax attributable to that income. Similarly, India allows residents a deduction equal to tax paid in Qatar, subject to the same limitation, and may consider income exempt under the Agreement when computing tax on the remaining income. "Tax payable" includes taxes reduced by tax incentives designed to promote economic development.
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