https://www.taxtmi.com/acts?id=43990 Elimination of double taxation preserves domestic taxing rules except where the Convention provides otherwise and requires relief by deduction from tax: Uganda allows a deduction for income tax paid in the other Contracting State up to the portion of Ugandan tax attributable to that income; India similarly allows a deduction for tax paid in the other Contracting State, including tax collected by deduction at source, limited to the tax attributable to that income. Tax incentives that would have reduced tax are treated as included, and exempt income may be considered in rate calculation. en-us Tue, 03 Sep 2024 10:41:18 +0530 Tue, 24 Dec 2024 14:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43990 Elimination of double taxation preserves domestic taxing rules except where the Convention provides otherwise and requires relief by deduction from tax: Uganda allows a deduction for income tax paid in the other Contracting State up to the portion of Ugandan tax attributable to that income; India similarly allows a deduction for tax paid in the other Contracting State, including tax collected by deduction at source, limited to the tax attributable to that income. Tax incentives that would have reduced tax are treated as included, and exempt income may be considered in rate calculation. Act-Rules DTAA Tue, 03 Sep 2024 10:41:18 +0530 https://www.taxtmi.com/acts?id=43990