TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 10%. (Kindly Note: Above paragraph comes into force with effect from 1st day of April, 2008) 3. The term dividends as used in this Article means income from shares of other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the company paying the dividend ; (b) 15 per cent of the gross amount of the dividends in all other cases." (w.e.f. 1st day of April, 2008) - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreements, Tax Treat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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