Avoidance of double taxation

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Full Text of the Document

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....iminated as follows : Where a resident of India derives income which, in accordance with the provisions of this Convention, may be taxed in Morocco, India shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in Morocco whether directly or by deduction at source. Such amount shall not however exceed that part of the income-tax, as computed....