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<h1>India-Thailand DTAA Article 23: Tax deductions allowed for residents paying taxes in both countries, subject to specific limits.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Thailand addresses the elimination of double taxation. It stipulates that each country will continue to apply its own tax laws unless otherwise stated in the agreement. For residents of India earning income taxable in Thailand, India will allow a tax deduction equal to the tax paid in Thailand, subject to certain limits. Similarly, Thailand will provide a deduction for taxes paid in India by its residents. Both countries may consider exempted income when calculating taxes on remaining income.