Elimination of double taxation: reciprocal deduction of foreign income tax to prevent double taxation under the treaty.

The Agreement provides a reciprocal deduction method: a resident State allows as a deduction an amount equal to income tax paid in the other Contracting State, limited to the part of the resident State's tax attributable to that income taxable abroad; this applies symmetrically to residents of India and Kuwait and includes taxes that would have been payable but for domestic tax incentives.

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