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    <title>Elimination of double taxation</title>
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    <description>Residents of India receive relief where income taxed in Turkey is allowed as a deduction against Indian tax equal to tax paid in Turkey, limited to the Indian tax attributable to that income; income taxable only in Turkey may be included in the Indian tax base with a corresponding deduction. Residents of Turkey obtain relief by exemption for income taxable in India (with potential notional rate adjustment) or by deduction of Indian tax paid for income taxable in India under Articles 10, 11, 12 and paragraph 6 of Article 13, limited to the Turkish tax attributable to that income.</description>
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      <description>Residents of India receive relief where income taxed in Turkey is allowed as a deduction against Indian tax equal to tax paid in Turkey, limited to the Indian tax attributable to that income; income taxable only in Turkey may be included in the Indian tax base with a corresponding deduction. Residents of Turkey obtain relief by exemption for income taxable in India (with potential notional rate adjustment) or by deduction of Indian tax paid for income taxable in India under Articles 10, 11, 12 and paragraph 6 of Article 13, limited to the Turkish tax attributable to that income.</description>
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