https://www.taxtmi.com/acts?id=5887 The India-Switzerland treaty eliminates double taxation by allowing India to deduct Swiss income tax paid by Indian residents on income taxable in Switzerland, capped at the portion of Indian tax attributable to that income, and by permitting Switzerland to exempt income taxable in India while applying exemption with progression. Switzerland must provide relief, on request, for dividends, interest, royalties and fees for technical services taxable in India, either by credit, lump-sum reduction, or partial exemption, and it regulates the form and procedure of such relief. A similar deduction applies for Swiss tax on capital gains from alienation of shares taxable in India. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 Nov 2024 10:21:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5887 The India-Switzerland treaty eliminates double taxation by allowing India to deduct Swiss income tax paid by Indian residents on income taxable in Switzerland, capped at the portion of Indian tax attributable to that income, and by permitting Switzerland to exempt income taxable in India while applying exemption with progression. Switzerland must provide relief, on request, for dividends, interest, royalties and fees for technical services taxable in India, either by credit, lump-sum reduction, or partial exemption, and it regulates the form and procedure of such relief. A similar deduction applies for Swiss tax on capital gains from alienation of shares taxable in India. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5887