Methods for elimination of double taxation

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..... t resident, an amount equal to the tax paid in Chile. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is a attributable, as the case may be, to the income which may be taxed in Chile (b) Where in accordance with any provision of the Agreement income derived by a resident of India is exempt from tax in India, India may neverthel .....

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