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of <h1>Elimination of Double Taxation: Article 24 of DTAA between India and Czech Republic Ensures Fair Tax Deduction Rules</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between India and the Czech Republic addresses the elimination of double taxation. It stipulates that each country will allow residents to deduct taxes paid in the other country from their domestic tax liabilities, ensuring the deduction does not exceed the portion of tax attributable to foreign income or capital. Additionally, tax incentives designed to promote economic development are considered in the tax payable. Even if income or capital is exempt in one state, it can be considered when calculating tax on the remaining income or capital.
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