Elimination of Double Taxation

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....come of that resident, an amount 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 ....

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.... may nevertheless, in calculating the amount of tax on the 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 C....

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....es on its residents may include in the tax base upon which such taxes are imposed the items of income which according to the provisions 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 tha....