Elimination of Double Taxation

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..... of India double taxation shall be eliminated as follows : Where a resident of India derives income which, in accordance with the provisions of this Convention, may be taxed in Jordan. India shall allow as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in Jordan whether directly or by deduction at source. Such amount shall not however exceed that p .....

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..... but for the tax incentives granted under the Laws of the Contracting 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 legisla .....

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