Methods of elimination of double taxation

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..... edited against the tax imposed on that resident of Russia. The amount of credit, however, shall not exceed the amount of the tax on that income computed in accordance with the taxation laws and regulations of Russia. 2. In the case of India, double taxation is eliminated as follows: where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in .....

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..... construction, manufacturing or agricultural activities provided that the activities have been carried out within the Contracting State. The competent authorities may agree to extend the application of this provision also to other activities. The provisions of this paragraph shall apply only for the first ten years during which this Agreement is effective. This period may be extended by a mutual a .....

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