Avoidance of double taxation: treaty provides reciprocal deduction and credit mechanisms to relieve cross border tax overlaps. Reciprocal relief under the Convention preserves domestic taxation except as displaced by the treaty; India allows a deduction against Indian tax for Ukrainian tax paid on income or capital taxable in Ukraine, limited to the tax attributable to that income or capital, while Ukraine allows a credit for Indian tax paid against Ukrainian tax on corresponding income or capital, subject to its rules on foreign tax exemption and similar attribution limits. Tax payable for relief includes amounts foregone due to development-oriented tax incentives, and exempt income may be taken into account for rate calculation.