METHODS FOR ELIMINATION OF DOUBLE TAXATION

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..... as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Estonia. 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 Estonia. ( b ) Where in accordance with any provision of the Agreement income derived by .....

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..... d the part of the tax, as computed before the deduction is given, which is attributable to such items of income derived from India. ( c ) Where in accordance with any provision of the Agreement income derived by a resident of Estonia is exempt from tax in Estonia, Estonia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into accoun .....

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