https://www.taxtmi.com/acts?id=4695 Article 25 requires mutual relief to avoid double taxation: India allows deductions from Indian income or capital tax for tax paid in France up to the Indian tax attributable to that income or capital, with surtax priority for companies; France grants a tax credit against French tax for Indian tax paid on income taxable in India, limited to the French tax attributable to that income, with special provisions for deemed tax paid, interest rate adjustments, dividend participation exemptions, and credit for Indian capital tax. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4695 Article 25 requires mutual relief to avoid double taxation: India allows deductions from Indian income or capital tax for tax paid in France up to the Indian tax attributable to that income or capital, with surtax priority for companies; France grants a tax credit against French tax for Indian tax paid on income taxable in India, limited to the French tax attributable to that income, with special provisions for deemed tax paid, interest rate adjustments, dividend participation exemptions, and credit for Indian capital tax. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4695