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<h1>Income Not Mentioned in DTAA Taxable in Resident State; Also Taxable in Source State Per Article 24</h1> Article 24 of the Double Taxation Avoidance Agreement (DTAA) between Kenya and another Contracting State addresses income not specifically mentioned in prior articles. It stipulates that such income, if earned by a resident of one Contracting State, is taxable only in that State. However, if the income originates from the other Contracting State, it may also be taxed in the State where it arises, in accordance with that State's laws. This provision was effective until August 29, 2017.