METHODS FOR ELIMINATION OF DOUBLE TAXATION

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..... ax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. In Myanmar: (a) Where a resident of Myanmar derives income which, in accordance with the provisions of this Agreement, may be taxed in India, Myanmar shall allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in I .....

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..... 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 Myanmar. (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 .....

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