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<h1>Hungary-India DTAA Article 23: Eliminate Double Taxation with Specific Deductions for Indian and Hungarian Residents.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between Hungary and India outlines measures to eliminate double taxation. For residents of Hungary, income taxable in India under the Convention is exempt from Hungarian tax, except for specific income types under Articles 10, 11, and 12, where Hungary allows a deduction for Indian taxes paid. This deduction cannot exceed the Hungarian tax attributable to such income. For Indian residents, income taxable in Hungary is eligible for a deduction equal to the Hungarian tax paid. Both countries may consider exempted income when calculating tax on remaining income.