Elimination of Double Taxation

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....mount equal to the tax paid in Poland. 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 Poland. (b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India. India may nevertheless, in calcula....

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....e remaining income of such resident, take into account the exempted income.] **************** NOTES:- 1. Substituted vide Notification No. 47/2014 dated 24-09-2014 before it was read as, "ARTICLE 24 ELIMINATION OF DOUBLE TAXATION 1. The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where prov....

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.... of articles 11, 12 and 13 of this Agreement may also be taxed in the other State but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in other Contracting State. Such deduction shall not, however, exceed that part of tax leviable by the first-mentioned State, as computed before the deduction is given, which is appropriate to the income whic....