Elimination of double taxation

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....ll be avoided in the following manner : (a)  Where a resident of India derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Spain, India shall allow : (i) as a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in Spain, whether directly or by deduction; and (....

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....in. 3. In Spain, subject to the provisions of its internal law, double taxation will be avoided in the following manner : (a) Where a resident of Spain derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in India, Spain shall allow : (i)  as a deduction from the tax on the income of that resident, an amount eq....

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....puted before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in India. (c)  Where in accordance with any provision of the Convention income derived or capital owned by a resident of Spain is exempt from tax in Spain, Spain may nevertheless, in calculating the amount of tax on the remaining income or capital of su....