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in India), he has paid in any country with which there is no agreement under section...accrue or arise in India) in a country with which there is no agreement under...

For the purposes of sections 96 and 97, and this section,— (a)   “transfer” includes

any part of the tax as required by or under— (i)   Note 2 below the Table in section...393(3); or (ii)   Note 6 to section 393(1) (Table: Sl.

before allowing the deductions under this Part), subject to the provisions of section...156, the deductions specified therein. (2) The deduction under...