Method for Elimination of Double Taxation

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..... de in this Convention. 2. It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article. 3.(a) The amount of Italian tax payable under the laws of Italy and in accordance with the provisions of this Convention, whether directly or by deduction by a resident of India, in respect of income from sources within Italy which has been subjected to tax both .....

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..... es are imposed the said items of income, unless specific provisions of this Convention otherwise provided. In such a case, Italy shall deduct from the taxes so calculated the Indian tax on income, but in an amount not exceeding that proportion of the aforesaid Italian tax which such items of income bear to the entire income. On the contrary, no deduction will be granted if the item of income is su .....

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