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of <h1>India-Singapore DTAA: Article 25 Ensures Tax Credits for Residents to Avoid Double Taxation on Income</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between India and Singapore addresses the avoidance of double taxation on income. It stipulates that each country will continue to apply its own tax laws unless explicitly overridden by the agreement. For Indian residents earning income taxable in Singapore, India will allow a tax deduction equivalent to the Singapore tax paid. Similarly, Singapore will credit Indian tax paid against its own tax liabilities for Singapore residents earning income in India. The article also defines 'tax paid' to include taxes that would have been payable but for certain exemptions or reductions. Additionally, income not taxed under this agreement may still be considered for determining applicable tax rates.
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