Elimination of Double Taxation

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..... be avoided as follows:- (a) Where a resident of Kazakstan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in India, Kazakstan shall allow:- (i) as a deduction from the tax on the income of that resident, an amount equal to the income-tax paid in India; (ii) as a deduction from the tax on capital of that resident, an amount equal to th .....

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..... ax which would have been charged on the same income in India under the rates applicable thereon. 4. Income or capital which, in accordance with the provisions of this Convention, is not to be subjected to tax in a Contracting State, may be taken into account for calculating the rate of tax to be imposed in that Contracting State. 5. The tax paid in a Contracting State shall be deemed to include .....

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