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of <h1>Article 24 of India-Syria Tax Agreement: Residents Can Deduct Foreign Tax Paid from Domestic Liability, Subject to Conditions.</h1> Article 24 of the Double Taxation Avoidance Agreement between India and Syria outlines methods to eliminate double taxation. It states that residents of India or Syria who earn income taxable in the other country can deduct the foreign tax paid from their domestic tax liability, provided it does not exceed the domestic tax attributable to that income. The agreement also considers certain exemptions and deductions under specified legislative provisions in both countries as part of the foreign tax paid. Additionally, if income is exempt in one country under the agreement, the other country may apply its tax rate as if the income were not exempt.
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