https://www.taxtmi.com/acts?id=18253 Elimination of double taxation is effected by allowing a resident State to deduct from the resident's domestic tax an amount equal to income tax paid in the other Contracting State on income taxable there, subject to an attributable income limitation that caps the deduction at the part of domestic tax attributable to that income; where income is exempt under the Agreement, the resident State may nonetheless take that exempted income into account in computing tax on the remaining income (exemption with progression). en-us Sun, 23 Mar 2014 14:59:23 +0530 Wed, 28 Aug 2024 16:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18253 Elimination of double taxation is effected by allowing a resident State to deduct from the resident's domestic tax an amount equal to income tax paid in the other Contracting State on income taxable there, subject to an attributable income limitation that caps the deduction at the part of domestic tax attributable to that income; where income is exempt under the Agreement, the resident State may nonetheless take that exempted income into account in computing tax on the remaining income (exemption with progression). Act-Rules DTAA Sun, 23 Mar 2014 14:59:23 +0530 https://www.taxtmi.com/acts?id=18253