Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 128(5)] [Section 128] [Entire Act] Union of India - Subsection Section 128(5)(i) in Income Tax Rules, 1962 (i)the credit shall be the lower of the tax payable under the Act on such income and the foreign tax paid on such income :