Home / 
Elimination of double taxation
X X X X Extracts X X X X
X X X X Extracts X X X X
....s: Where a resident of Uganda derives income which, in accordance with the provisions of this Convention, may be taxed in India, Uganda 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 part of the income-tax as computed before the deduction is given, which is attributable to the ....