Methods for Elimination of Double Taxation

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Full Text of the Document

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....e of that resident, an amount equal to the income-tax paid in Armenia. Such deduction shall not, however, exceed that part of the income-tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Armenia. (b) Where in accordance with any provision of the Convention income derived by a resident of India is exempt from tax in Ind....