Methods for elimination of double taxation

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..... hall be eliminated as follows: (A) In India: ( a ) Where a resident of India derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in Norway, India shall allow: ( i ) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Norway on that income; ( ii ) as a deduction from the tax on the capital of that .....

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..... ll allow: ( i ) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India on that income; ( ii ) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in India on elements of capital; Such deduction in either case shall not, however, exceed that part of the income tax or capital tax as computed before .....

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