Elimination of Double Taxation

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

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..... he case may be, to the income or capital which may be taxed in Albania. (b) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of India is exempt from tax in India, India may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. - - statute, statutory .....

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