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of <h1>Iran-India DTAA: Article 24 outlines tax credit rules to avoid double taxation for residents earning abroad.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Iran and India addresses the elimination of double taxation. For residents of Iran earning income taxable in India, Iran will deduct the Indian tax paid from their Iranian tax, but not beyond the attributable portion. If income is exempt in India, Iran may still consider it when calculating tax on remaining income. Similarly, for Indian residents with income taxable in Iran, India will allow a deduction for Iranian tax paid, limited to the attributable portion. India may also consider exempted income when calculating tax on other income.
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