Relief from Double Taxation: treaty provides exemption or credit for residents to prevent double taxation under specified conditions. Article 23 provides relief from double taxation by authorising either an exemption or a foreign tax credit approach for German residents with Indian-source income and capital, with dividend exemption limited to holdings of at least ten percent and shareholdings linked to exempt dividends exempt from capital tax. Interest may be treated as having a deemed ten percent Indian tax for credit purposes for the first twelve fiscal years. Exemption for items under Articles 7 and 10 and related gains is conditional on proof that receipts derive essentially from specified active operations; otherwise only the credit method applies. India must allow deductions for German tax paid up to the portion attributable to income or capital taxable in Germany.