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of <h1>Understanding Double Taxation Relief: Article 23A and Section 90/90A Explained for Tax Exemptions on International Income.</h1> Article 23A of the OECD and UN Model Tax Conventions outlines the exemption method for avoiding double taxation. It allows a resident of one contracting state to be exempt from tax on income or capital that may be taxed in another contracting state, except where the other state taxes the income because it is also derived by a resident of that state. For dividends and interest, the resident state allows a deduction equal to the tax paid in the source state, but not exceeding the attributable tax. Indian tax law permits bilateral agreements for relief from double taxation under Section 90/90A of the Income Tax Act, 1961.
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