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of <h1>India-UAE DTAA Article 24: Tax Exemption for Government Entities on Income, Including Capital Gains, from the Other State.</h1> Article 24 of the Double Tax Avoidance Agreement (DTAA) between India and the United Arab Emirates (UAE) exempts the government of one Contracting State from tax, including capital gains tax, on income derived from the other Contracting State. In India, this includes the Government of India, its political subdivisions, local authorities, and the Reserve Bank of India, among others. In the UAE, it includes the Government of the UAE, its political subdivisions, local authorities, the Central Bank of the UAE, Abu Dhabi Investment Authority, and Abu Dhabi Fund for Economic Development.
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