Elimination of double taxation

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..... here a resident of Namibia derives income or capital gains from India, the amount of tax on that income or gains payable, whether directly or by deduction, in India in accordance with the provisions o .....

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..... which, in accordance with the provisions of this Convention may be taxed in Namibia, then India shall allow as a deduction from the tax on the income of that resident an amount equal to the tax on in .....

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