Methods or elimination of double taxation

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Full Text of the Document

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....s a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in India. Such deduction shall not, however, exceed that portion 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 India. (b)  Where in accordance with any provision of the Convention, inco....