Elimination of double taxation

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Elimination of double taxation

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....s made in this Agreement. 2. In the case of India, double taxation shall be eliminated as follows : Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Malta, India shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in Malta whether directly or by deduction. Such deduction ....

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....s not to affect their general character ; or (b) any other provisions in the Income-tax Act (Cap. 123) or in any other legislation which may subsequently be introduced in Malta in modification of, or in addition to, the existing special incentive laws so far as they are agreed by the competent authorities of the Contracting States to be of a substantially similar character. 4. In the case of Mal....

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....10(15)(iv), 10A, 10B, 80(1A), 80HHC, 80HHD, 80HHE of the Income-tax Act, 1961 (43 of 1961), so far as they were in force on, and have not been modified since, the date of the signature of this Agreement, or have been modified only in minor respects so as not to affect their general character ; or (b) any other provisions which may be enacted hereafter granting a deduction in computing the taxable....

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Elimination of double taxation