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    <title>Methods for Elimination of Double Taxation</title>
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    <description>Methods for elimination of double taxation between India and Estonia establish reciprocal relief: India allows a deduction against Indian tax for tax paid in Estonia limited to the portion attributable to Estonia taxable income and may consider exempted income when computing tax on remaining income. Estonia generally exempts income taxed in India but, for dividends, interest and royalties taxed in India, allows a deduction equal to Indian tax paid limited to the Estonian tax attributable to that income and may likewise take exempted income into account.</description>
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      <description>Methods for elimination of double taxation between India and Estonia establish reciprocal relief: India allows a deduction against Indian tax for tax paid in Estonia limited to the portion attributable to Estonia taxable income and may consider exempted income when computing tax on remaining income. Estonia generally exempts income taxed in India but, for dividends, interest and royalties taxed in India, allows a deduction equal to Indian tax paid limited to the Estonian tax attributable to that income and may likewise take exempted income into account.</description>
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