Methods for elimination of double taxation

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Full Text of the Document

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.... in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. Double Taxation shall be eliminated as follows: (i)  In India: (a)  Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Nepal, India shall allow as a deduction from the....