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Article 23 - METHODS FOR ELIMINATION OF DOUBLE TAXATION - FijiExtract Article 23 METHODS FOR ELIMINATION OF DOUBLE TAXATION Double taxation shall be eliminated as follows- 1 . In India: (a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Fiji, India shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Fiji. Such deduction shall not, however, exceed that portion of the tax as computed before the deduction is given, which is attributable, as the case may be, to the income which may be taxed in Fiji. (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. 2. In Fiji: (a) Where a resident of Fiji derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Fiji shall allow as a deduction from the tax on the income of that resident, an amount equal to the 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, as the case may be, to the income which may be taxed in India. (b) Where in accordance with any provision of the Agreement income derived by a resident of Fiji is exempt from tax in Fiji, Fiji may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
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