Elimination of double taxation

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..... follows: Where a resident of Uganda derives income which, in accordance with the provisions of this Convention, may be taxed in India, Uganda 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 part of the income-tax as computed before the deduction is given, which is attributable to .....

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..... racting State and which are designed to promote economic development. 5. Income which, in accordance with the provisions of this Convention, is not to be subjected to tax in a Contracting State, may be taken into account for calculating the rate of tax to be imposed in that Contracting State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Ma .....

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