Methods for elimination of double taxation

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.... India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Colombia. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Colombia. (b) where in accordance with any provision of the Agreement income derived....

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....e increased by the corresponding amount. However, in no case may such deduction exceed the total amount of income tax payable in Colombia on such dividends. Such deduction shall not, however, exceed that part of the tax on the income as computed before the deduction is given, which is attributable to such items of income which may be taxed in India. (b) Where in accordance with any provision o....