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

....ment, may be taxed in India, the Islamic Republic of Iran shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India. Such deduction shall not, however, exceed that portion of the tax, as computed before the deduction is given, which is attributable, to that income which may be taxed in India. b) Where, in accordance with any provisi....