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    <title>Methods for Elimination of Double Taxation</title>
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    <description>Article 23 provides reciprocal relief: Hong Kong allows a credit for Indian tax paid on India sourced income of Hong Kong residents, limited to Hong Kong tax on that income; India allows a deduction for tax paid in Hong Kong on income taxable there, limited to the portion of Indian tax attributable to that income, and may consider exempted income when calculating tax on remaining income.</description>
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      <description>Article 23 provides reciprocal relief: Hong Kong allows a credit for Indian tax paid on India sourced income of Hong Kong residents, limited to Hong Kong tax on that income; India allows a deduction for tax paid in Hong Kong on income taxable there, limited to the portion of Indian tax attributable to that income, and may consider exempted income when calculating tax on remaining income.</description>
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