Elimination of double taxation

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....ions to the contrary are made in this Agreement. 2. Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Syria, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in Syria, whether directly or by deduction. Such deduction shall not, however, exceed that part of the I....

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....44 of 1959, regarding relief to contractors engaged in development projects during the period of execution, so far as the aforesaid Legislative Decree and Article 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 (ii) any other provision which may be e....

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....o the income which may be taxed in India. 5. For the purposes of the deduction referred to in paragraph 4, "income-tax paid in India" shall be deemed to include any amount which would have been payable as Indian tax but for a deduction allowed in computing the taxable  income or an exemption or reduction from tax granted for that year under :- (i) sections 10(4), 10(4A), 10(6)(viia....