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of <h1>Article 24 of India-Kazakhstan DTAA: Measures to Prevent Double Taxation and Allow Deductions for Paid Taxes</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between India and Kazakhstan outlines measures to prevent double taxation. Each country will continue to apply its tax laws unless the Convention specifies otherwise. For residents of Kazakhstan with income or capital taxable in India, Kazakhstan will allow deductions equivalent to Indian taxes paid. Similarly, India will permit deductions for its residents for taxes paid in Kazakhstan. The deductions cannot exceed the tax that would be charged domestically. Additionally, income or capital exempt from tax under the Convention may still influence the tax rate calculation, and tax incentives for economic development are recognized.
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