Elimination of Double Taxation

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat resident, an amount equal to the tax paid in Korea. 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 India. (ii) where, in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may nevert....