Methods for elimination of double taxation

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..... inated as follows: In India: a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Tajikistan, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Tajikistan. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which .....

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..... be taxed in India. b) Where in accordance with any provision of the Agreement, income derived by a resident of Tajikistan is exempt from tax in Tajikistan, Tajikistan may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation .....

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