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of <h1>India-Tanzania Double Taxation Avoidance: Article 23 Details Tax Deduction Methods for Cross-Border Income</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Tanzania outlines methods for eliminating double taxation. Each country's existing tax laws will govern income taxation unless the agreement specifies otherwise. When income is taxable in both countries, each state provides relief through tax deductions. India allows deductions for taxes paid in Tanzania, ensuring they do not exceed the attributable tax portion. Similarly, Tanzania permits deductions for taxes paid in India, with the same limitation. Both countries may consider exempted income when calculating tax on remaining income, despite exemptions under the agreement.
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