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of <h1>India-Kuwait DTAA Article 23: Eliminate Double Taxation by Allowing Tax Deductions for Residents in Both Countries.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between India and Kuwait outlines measures to eliminate double taxation. It stipulates that each country will allow residents to deduct income tax paid in the other country from their domestic tax liabilities. For Indian residents, the deduction corresponds to the tax paid in Kuwait, and for Kuwaiti residents, it relates to tax paid in India. However, this deduction cannot exceed the portion of tax attributable to the income taxed in the other country. Additionally, tax incentives aimed at promoting economic development are considered in calculating the tax payable.
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