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<h1>India-Malta DTAA Article 23: Guidelines for Eliminating Double Taxation via Tax Credits and Exemptions</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Malta outlines methods for eliminating double taxation. In India, residents receiving income taxable in Malta can deduct the Malta tax from their Indian tax liability, though not exceeding the attributable portion of the Indian tax. Additionally, India may consider exempted income when calculating tax on remaining income. In Malta, residents can claim a credit for Indian tax against Malta tax on Indian-sourced income. Malta may also account for exempted income when determining tax on other income.