Elimination Of Double Taxation

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Full Text of the Document

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....owing paragraphs of this Article: a) in the case of India : Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in both - Kuwait and India, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in Kuwait. Such deduction in either case shall not, however, exceed that pa....