https://www.taxtmi.com/acts?id=51421 The Article establishes the exemption method: a resident State generally exempts income or capital taxable in the other Contracting State, while for specified items (Articles 10, 11, 12, 12A, 12B) it allows a deduction equal to tax paid abroad limited to the tax attributable to those items; exempted items may be considered when computing tax on remaining income or capital; reciprocal rules coordinate exemption and deduction when the other State applies similar provisions. en-us Thu, 22 May 2025 12:15:39 +0530 Tue, 27 May 2025 12:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51421 The Article establishes the exemption method: a resident State generally exempts income or capital taxable in the other Contracting State, while for specified items (Articles 10, 11, 12, 12A, 12B) it allows a deduction equal to tax paid abroad limited to the tax attributable to those items; exempted items may be considered when computing tax on remaining income or capital; reciprocal rules coordinate exemption and deduction when the other State applies similar provisions. Act-Rules DTAA Thu, 22 May 2025 12:15:39 +0530 https://www.taxtmi.com/acts?id=51421