Methods For Elimination Of Double Taxation

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..... from the tax on the income of that resident, an amount equal to the income tax paid in Lithuania; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Lithuania. Such deduction in either case shall not, however, exceed that portion of the income tax or capital tax as computed before the deduction is given, which is attributable, as the c .....

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..... eduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in India. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax in Lithuania as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in India. -
Statute, statutory pr .....

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