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of <h1>India-Belarus DTAA Article 24: Eliminate Double Taxation on Income and Capital, Allowing Cross-Country Tax Deductions.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between India and Belarus outlines the elimination of double taxation on income and capital. For Indian residents earning income or owning capital taxable in Belarus, India allows a tax deduction equivalent to the tax paid in Belarus, limited to the amount attributable to the income or capital taxed there. Similarly, Belarus provides deductions for its residents on income or capital taxed in India. Tax incentives promoting economic development in either state are considered in tax calculations. Income not taxed in one state may still influence the tax rate in the other.
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