Elimination of Double Taxation

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....ouble taxation shall be avoided as follows:- (a) Where a resident of Kazakstan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in India, Kazakstan shall allow:- (i)  as a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in India; (ii) as a deduction f....

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....Kazakstan. The amount of the tax to be deducted pursuant to the above provision shall not exceed the tax which would have been charged on the same income in India under the rates applicable thereon. 4. Income or capital which, in accordance with the provisions of this Convention, is not to be subjected to tax in a Contracting State, may be taken into account for calculating the rate of tax t....