https://www.taxtmi.com/acts?id=6300 Where a resident derives income taxable in the other Contracting State, the resident's State must allow as a deduction an amount equal to the income tax paid in the other State, whether paid directly or by deduction, but not exceeding the part of the domestic tax attributable to that income (computed before the deduction). For this purpose, tax paid in the other State is deemed to include tax that would have been payable but for tax incentives designed to promote economic development. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Sep 2024 11:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6300 Where a resident derives income taxable in the other Contracting State, the resident's State must allow as a deduction an amount equal to the income tax paid in the other State, whether paid directly or by deduction, but not exceeding the part of the domestic tax attributable to that income (computed before the deduction). For this purpose, tax paid in the other State is deemed to include tax that would have been payable but for tax incentives designed to promote economic development. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6300