Rate of tax of the said country - Definition / Legal Terminology - Income Tax

Explanation.(iii) - In section 91 of the Income tax Act 1961,- Rate of tax of the said country means- income-tax and super-tax actually paid in the said country in accordance with the corresponding laws in force in the said country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation, divided by the whole amount of the income as assessed in the said country;