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<h1>Article 23 of India-Morocco DTAA: Measures to Prevent Double Taxation and Allow Deductions for Foreign Income Taxes.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Morocco outlines measures to prevent double taxation. Each country will continue to tax income according to its laws unless specified otherwise in the Convention. For Indian residents earning income taxable in Morocco, India will deduct Moroccan income tax from the Indian tax liability, capped at the portion of Indian tax attributable to the Moroccan income. Similarly, Morocco will allow deductions for Indian taxes paid by its residents. Taxes payable include those forgone due to economic development incentives. Non-taxable income under the Convention may still influence tax rates.