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of <h1>India-Mauritius DTAA Article 23: Methods to Avoid Double Taxation on Income and Credit for Dividend Taxes Explained.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Mauritius outlines methods for eliminating double taxation on income. It stipulates that taxes paid in one country by residents of the other can be credited against taxes payable in the resident's home country, ensuring the credit does not exceed the tax due on the same income. The agreement also addresses dividends, allowing credit for taxes paid on profits from which dividends are distributed. Tax exemptions or reductions granted for economic development purposes in either country are considered when calculating these credits. The agreement allows for the application of standard tax rates on remaining income if certain income is exempt.
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