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ELIMINATION OF DOUBLE TAXATION

Article 23 - Agreement - DTAA - Article 23 - Article 23 1. The laws in force in either of the Contracting State will continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in th .....

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l allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in India. Such deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable .....

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