Unilateral relief: compute foreign tax rate in foreign currency and allow relief at the lower comparative rate. Unilateral relief for doubly taxed income is determined by computing the foreign tax rate in the foreign currency-tax paid in the foreign country divided by the whole amount of income assessed there-and comparing that rate with the Indian rate, allowing relief at the lower rate; conversion of income and tax into Indian rupees for this purpose is not permissible because exchange rate fluctuations may distort the foreign tax rate.