https://www.taxtmi.com/acts?id=16826 The Article requires that where the same income is taxable in both Contracting States, relief is provided by allowing residents a tax credit-style deduction: each State shall permit a deduction from domestic tax equal to tax paid in the other State, limited to the portion of domestic tax attributable to the income taxable abroad; exempted income may still be taken into account when calculating tax on remaining income. en-us Tue, 31 Jul 2012 13:09:40 +0530 Wed, 27 Nov 2024 13:15:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16826 The Article requires that where the same income is taxable in both Contracting States, relief is provided by allowing residents a tax credit-style deduction: each State shall permit a deduction from domestic tax equal to tax paid in the other State, limited to the portion of domestic tax attributable to the income taxable abroad; exempted income may still be taken into account when calculating tax on remaining income. Act-Rules DTAA Tue, 31 Jul 2012 13:09:40 +0530 https://www.taxtmi.com/acts?id=16826