https://www.taxtmi.com/acts?id=15043 Article 23 prescribes two primary relief mechanisms: each Contracting State grants a tax credit for income taxed in the other State, limited to the portion of domestic tax attributable to that foreign taxable income; and where income is exempt under the Agreement, the resident State may take the exempted income into account when calculating tax on the resident's remaining income, applying an exemption with progression approach. en-us Tue, 30 Aug 2011 13:09:20 +0530 Tue, 26 Nov 2024 17:39:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15043 Article 23 prescribes two primary relief mechanisms: each Contracting State grants a tax credit for income taxed in the other State, limited to the portion of domestic tax attributable to that foreign taxable income; and where income is exempt under the Agreement, the resident State may take the exempted income into account when calculating tax on the resident's remaining income, applying an exemption with progression approach. Act-Rules DTAA Tue, 30 Aug 2011 13:09:20 +0530 https://www.taxtmi.com/acts?id=15043