METHODS FOR ELIMINATION OF DOUBLE TAXATION

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..... ubject to tax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. Double taxation shall be eliminated as follows: ( i ) In India: ( a ) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Mozambique, India shall allow as a deduction from t .....

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..... 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 Mozambique is exempt from tax in Mozamb .....

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