(2)If any person who is resident in India in any previous year proves that in respect of his income which accrued or arose to him during that previous year in Pakistan he has paid in that country, by deduction or otherwise, tax payable to the Government under any law for the time being in force in that country relating to taxation of agricultural income, he shall be entitled to a deduction from the Indian income-tax payable by him-(a)of the amount of the tax paid in Pakistan under any law aforesaid on such income which is liable to tax under this Act also; or(b)of a sum calculated on that income at the Indian rate of tax;whichever is less.
