https://www.taxtmi.com/acts?id=5311 Article 22 provides that when the same income is taxable in both Contracting States relief is supplied by allowing a foreign tax credit: tax paid in the source State on income from that State shall be credited against tax computed in the residence State on the same income, subject to domestic rules on credit allowance and limits appropriate to such income. Special tax incentives or statutory exemptions may be deemed part of payable tax for credit purposes if agreed by competent authorities, and a State may compute tax on remaining income as if exempted income were not exempt. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Mar 2009 17:12:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5311 Article 22 provides that when the same income is taxable in both Contracting States relief is supplied by allowing a foreign tax credit: tax paid in the source State on income from that State shall be credited against tax computed in the residence State on the same income, subject to domestic rules on credit allowance and limits appropriate to such income. Special tax incentives or statutory exemptions may be deemed part of payable tax for credit purposes if agreed by competent authorities, and a State may compute tax on remaining income as if exempted income were not exempt. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5311