https://www.taxtmi.com/acts?id=51422 Article 23B applies the credit method: the residence State deducts from the resident's tax an amount equal to foreign income tax or capital tax paid, limited to the portion of domestic tax attributable to the income or capital taxed abroad. Where income or capital is exempt in the residence State under the Convention, that exempted amount may nevertheless be taken into account in computing tax on the resident's remaining income or capital. en-us Thu, 22 May 2025 12:16:10 +0530 Tue, 27 May 2025 12:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51422 Article 23B applies the credit method: the residence State deducts from the resident's tax an amount equal to foreign income tax or capital tax paid, limited to the portion of domestic tax attributable to the income or capital taxed abroad. Where income or capital is exempt in the residence State under the Convention, that exempted amount may nevertheless be taken into account in computing tax on the resident's remaining income or capital. Act-Rules DTAA Thu, 22 May 2025 12:16:10 +0530 https://www.taxtmi.com/acts?id=51422