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of <h1>India-Singapore DTAA Article 25: Provisions to Avoid Double Taxation on Income and Tax Credit Mechanisms Explained</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between India and Singapore outlines provisions to prevent double taxation. It stipulates that each country will govern its own taxation laws unless otherwise specified in the agreement. For Indian residents earning income taxable in Singapore, India will allow a deduction equal to the Singapore tax paid, including on dividends from significant shareholdings. Similarly, Singapore will allow a credit for Indian tax paid on income sourced from India. The article also defines what constitutes 'tax paid' in both countries, including tax reductions or exemptions under specific legislative provisions. Income exempted from tax under the agreement may still influence the tax rate in the respective country.
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