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Avoidance of double taxation

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..... pital which, in accordance with the provisions of this Agreement, may be taxed in Uzbekistan, India shall allows as a deduction from the tax on the income of that resident an amount equal to the income-tax paid in Uzbekistan, whether directly or by deduction; and as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Uzbekistan. Such deduction in eit .....

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