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<h1>Slovenia-India DTAA Article 23: Tax Deduction Methods to Prevent Double Taxation for Residents of Both Countries</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between Slovenia and India outlines methods to eliminate double taxation. For residents of Slovenia, when income is taxable in India, Slovenia allows a tax deduction equivalent to the tax paid in India, ensuring it does not exceed the attributable income tax. Similarly, for residents of India, when income is taxable in Slovenia, India permits a tax deduction equivalent to the tax paid in Slovenia, with the same limitation. Both countries may consider exempted income when calculating tax on remaining income, despite exemptions under the Convention.