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    <title>Elimination of Double Taxation</title>
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    <description>The Convention requires Austria to exempt income taxed in India for Austrian residents or, for specified categories, to allow a credit limited to the Austrian tax attributable to that income, while Austria may include exempted income when computing tax on remaining income. India must allow residents a foreign tax credit for tax paid in Austria limited to the Indian tax attributable to Austria taxable income and may similarly take exempted income into account when calculating tax on remaining income.</description>
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      <description>The Convention requires Austria to exempt income taxed in India for Austrian residents or, for specified categories, to allow a credit limited to the Austrian tax attributable to that income, while Austria may include exempted income when computing tax on remaining income. India must allow residents a foreign tax credit for tax paid in Austria limited to the Indian tax attributable to Austria taxable income and may similarly take exempted income into account when calculating tax on remaining income.</description>
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