Methods for elimination of double taxation

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Full Text of the Document

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....ntracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. In India: (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Sri Lanka, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Sri Lanka. Such....