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of <h1>Article 23 of Austria-India DTAA: Measures to Eliminate Double Taxation and Allow Deductions for Foreign Taxes Paid.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between Austria and India outlines measures to eliminate double taxation. In Austria, income derived by a resident that may be taxed in India is exempt from Austrian tax, with certain exceptions allowing deductions for Indian taxes paid. Austria may consider exempted income when calculating tax on remaining income. Similarly, India allows deductions for Austrian taxes paid by its residents on income taxable in Austria, with limits on deduction amounts. India may also consider exempted income when calculating tax on remaining income.
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