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of <h1>India-South Korea DTAA Article 23: Guidelines for Eliminating Double Taxation and Tax Credit Provisions for Residents</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and South Korea outlines the elimination of double taxation. In India, residents can deduct taxes paid in Korea from their Indian tax liability, provided it does not exceed the portion of Indian tax attributable to the income taxed in Korea. Additionally, exempt income may be considered when calculating tax on remaining income. In South Korea, Indian taxes paid on income from Indian sources can be credited against Korean tax liabilities, ensuring the credit does not surpass the proportion of Korean tax applicable to the Indian-sourced income.
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