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<h1>Article 22 of DTAA exempts Singapore and Indian governments from double taxation on specific non-commercial income sources.</h1> Article 22 of the Double Taxation Avoidance Agreement (DTAA) between Singapore and India exempts the government of one contracting state from taxation in the other state for income derived from within the latter. This exemption applies to dividends, interest, and other non-commercial income. The term 'Government' includes various entities such as central banks, investment corporations, and statutory bodies not engaged in commercial activities, as well as any other agreed institutions. This provision ensures that governmental income from specified sources is not subject to double taxation in the contracting states.