https://www.taxtmi.com/acts?id=51336 Article 23A establishes the Exemption Method, under which the resident state generally exempts income or capital taxable in the other Contracting State, subject to exceptions. For specified income categories the residence state may instead allow a deduction or credit for tax paid abroad, limited to the portion of residence tax attributable to that income. The residence state may also consider exempted income when computing tax on the remaining base, and paragraph 4 excludes cases where the other state applies comparable exemption or limited-relief rules. en-us Wed, 21 May 2025 14:30:18 +0530 Thu, 22 May 2025 13:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51336 Article 23A establishes the Exemption Method, under which the resident state generally exempts income or capital taxable in the other Contracting State, subject to exceptions. For specified income categories the residence state may instead allow a deduction or credit for tax paid abroad, limited to the portion of residence tax attributable to that income. The residence state may also consider exempted income when computing tax on the remaining base, and paragraph 4 excludes cases where the other state applies comparable exemption or limited-relief rules. Act-Rules DTAA Wed, 21 May 2025 14:30:18 +0530 https://www.taxtmi.com/acts?id=51336