Doubly taxed income.

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Full Text of the Document

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....n has been defined in clause (iii) of the Explanation to the said section to mean the tax paid in the said country in accordance with the corresponding laws in force in the said country after deduction of all relief due, but before deduction of any relief due in the said country in respect of double taxation. divided by the whole amount of the income in the said country. 2. In view of the above l....