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of <h1>Article 25 of India-France DTAA: Methods to Prevent Double Taxation with Tax Credits and Deductions Explained</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between India and France outlines methods to prevent double taxation. For Indian residents with income or capital taxed in France, India allows a tax deduction equivalent to the French tax paid, limited to the portion attributable to French income or capital. For French residents with taxable income in India, France provides a tax credit equal to the Indian tax paid, capped by French tax on that income. Special provisions address tax credits for specific income types, exemptions for dividends, and capital taxation.
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