Method for elimination of double taxation

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..... he income of that resident, an amount equal to the income-tax paid in that other State. Such deduction shall not, however, exceed that part of the income-tax as computed before the deduction is given, which is attributable to the income which may be taxed in that other State. 2. In the case of India, the tax payable in the Contracting State mentioned in paragraph 1 of this Article shall be deemed .....

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