Elimination of Double Taxation

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Full Text of the Document

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