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of <h1>Article 23 of India-Tajikistan DTAA: Methods for eliminating double taxation, with specific tax deduction limits for residents.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Tajikistan outlines methods to eliminate double taxation. Both countries will adhere to their national tax laws unless the agreement specifies otherwise. For Indian residents, India will deduct the tax paid in Tajikistan from their Indian taxes, but not exceeding the portion attributable to Tajikistan-taxed income. Similarly, Tajikistan will allow deductions for taxes paid in India, with the same limitation. Both countries may consider exempted income when calculating taxes on remaining income, despite exemptions under the agreement.
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