The ceiling on the amount of tax credited in accordance with Paragraph 1,  Article 13 of the Act is calculated as follows:
The Ceiling on the Amount of Tax Credited = (the Amount of Income Basic  Tax Calculated in accordance with Paragraph 1, Article 13 of the Act –  the Amount of Income Tax Payable in accordance with the Income Tax Act) ×  [the Income in accordance with Subparagraph 1, Paragraph 1, Article 12 of  the Act] ÷ [ the sum of Amount in accordance with Subparagraphs 1 to 6,  Paragraph 1, Article 12 of the Act]