https://www.taxtmi.com/acts?id=4175 Article 23 provides reciprocal limited tax credit relief: each Contracting State allows as a deduction from domestic tax an amount equal to income tax paid in the other State, limited to the portion of domestic tax attributable to the income so taxed abroad. Additionally, where income is exempt in the State of residence under the Convention, that exempt income may be taken into account in computing tax on the resident's remaining income (exemption with progression). en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 25 Oct 2024 13:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4175 Article 23 provides reciprocal limited tax credit relief: each Contracting State allows as a deduction from domestic tax an amount equal to income tax paid in the other State, limited to the portion of domestic tax attributable to the income so taxed abroad. Additionally, where income is exempt in the State of residence under the Convention, that exempt income may be taken into account in computing tax on the resident's remaining income (exemption with progression). Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4175