Elimination of Double Taxation

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Full Text of the Document

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....n shall be eliminated as follows: Where a resident of the State of Qatar derives income which, in accordance with the provisions of this Agreement, may be taxed in India, the State of Qatar 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 amount shall not, however, exceed that part of the income-tax as computed be....