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of <h1>India-Poland DTAA Article 24: Ensures Double Taxation Relief with Tax Deductions for Cross-Border Income Earners.</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between India and Poland addresses the elimination of double taxation. For India, when a resident earns income taxable in Poland, India permits a deduction equal to the tax paid in Poland, not exceeding the attributable portion of the tax. Similarly, Poland allows a deduction from the tax for income taxable in India, limited to the attributable part of the tax. Both countries can consider exempted income when calculating tax on remaining income, ensuring that income is not taxed twice.
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