ELIMINATION OF DOUBLE TAXATION

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..... n this Agreement. When income is subject to tax in both Contracting States, relief from double taxation shall be given in accordance with the following paragraphs of this Article. 2. In India: a) Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed in Syria, India shall allow as a deduction from the tax on the income of that resident .....

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..... 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 Syria is exempt from tax in Syria, Syria may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into a .....

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