Foreign tax credit: treaty allows deduction of foreign tax paid to avoid double taxation, subject to limitation.

India allows a deduction equal to the Botswana tax paid from Indian tax on income taxable in Botswana, limited to the portion of Indian tax attributable to that income, and may apply exemption with progression by taking exempted income into account. Botswana provides a corresponding deduction equal to Indian tax paid, similarly limited, and may also apply exemption with progression when computing tax on remaining income.

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