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Types of Relief

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Full Text of the Document

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.... to be granted. Bilateral relief may be granted in wither one of the following methods: Tax Exemption Method - * A particular income is taxed in only one of the two countries. * Such method are based on OECD Model Tax Convention or UN Model Tax Convention provided in Article - 23A. [ For more details refer this chapter Article 23A - Exemption Method ] Tax credit Method - * Income is ta....