https://www.taxtmi.com/acts?id=45118 The treaty eliminates double taxation by reciprocal relief: India allows a foreign tax credit for tax paid in Malta limited to the portion of Indian tax attributable to Malta-taxable income and may apply exemption-with-progression when income is treaty-exempt; Malta allows a credit for Indian tax against Malta tax subject to Malta's domestic foreign tax credit rules and may also apply exemption-with-progression for treaty-exempt income. en-us Thu, 17 Oct 2024 14:37:43 +0530 Tue, 22 Oct 2024 11:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45118 The treaty eliminates double taxation by reciprocal relief: India allows a foreign tax credit for tax paid in Malta limited to the portion of Indian tax attributable to Malta-taxable income and may apply exemption-with-progression when income is treaty-exempt; Malta allows a credit for Indian tax against Malta tax subject to Malta's domestic foreign tax credit rules and may also apply exemption-with-progression for treaty-exempt income. Act-Rules DTAA Thu, 17 Oct 2024 14:37:43 +0530 https://www.taxtmi.com/acts?id=45118