https://www.taxtmi.com/acts?id=10359 A resident State must allow a deduction from domestic income or capital tax equal to the tax paid in the other Contracting State on income or capital taxable there, limited to the portion of domestic tax attributable to that income or capital. Exempted income or capital may be taken into account when computing tax on remaining amounts. Foreign tax includes amounts reduced or waived under incentive measures, while tax paid excludes penalties or amounts payable for defaults or omissions. en-us Sat, 17 Jan 2009 18:43:25 +0530 Mon, 25 Nov 2024 17:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10359 A resident State must allow a deduction from domestic income or capital tax equal to the tax paid in the other Contracting State on income or capital taxable there, limited to the portion of domestic tax attributable to that income or capital. Exempted income or capital may be taken into account when computing tax on remaining amounts. Foreign tax includes amounts reduced or waived under incentive measures, while tax paid excludes penalties or amounts payable for defaults or omissions. Act-Rules DTAA Sat, 17 Jan 2009 18:43:25 +0530 https://www.taxtmi.com/acts?id=10359