Elimination of Double Taxation

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..... ement, may be taxed in India, the Islamic Republic of Iran shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in India. Such deduction shall not, however, exceed that portion of the tax, as computed before the deduction is given, which is attributable, to that income which may be taxed in India. b) Where, in accordance with any provis .....

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..... c of Iran. 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 nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. -
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation
Double Tax Avoidan .....

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