Methods for elimination of double taxation

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..... tracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. Double Taxation shall be eliminated as follows: ( i ) In India: ( a ) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Nepal, India shall allow as a deduction from the tax on the income of that resident, an a .....

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..... d that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in India. ( b ) Where in accordance with any provision of the Agreement income derived by a resident of Nepal is exempt from tax in Nepal, Nepal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account .....

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