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of <h1>Article 23 of India-Estonia DTAA: Methods to Prevent Double Taxation with Tax Deductions and Exemptions Explained.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Estonia outlines methods to eliminate double taxation. For Indian residents, India allows a tax deduction equal to the tax paid in Estonia, ensuring it does not exceed the attributable tax on income taxable in Estonia. If income is exempt in India, it may still be considered in calculating tax on other income. For Estonian residents, Estonia exempts income taxed in India, with deductions limited to the attributable tax on Indian income. Exempt income may also be considered when calculating tax on remaining income in Estonia.
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