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1999 (1) TMI 533 - AUTHORITY FOR ADVANCE RULINGSExtract: .......he applicant. Therefore, the answer to question No. 1 is not necessary and on question No. 2, the rate of deduction of tax would be 15 per cent. as per article 13 of the Double Taxation Avoidance Agreement between India and the U.K. The tax paid will not form part of the income as per section 10(6A) of the Income-tax Act as already mentioned above.
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