TMI BlogIndian Company Exempt from Tax on Brazilian Dividends Under Article 23 of India-Brazil DTAA.Taxability of dividend received from brazilian company in India - India Brazil DTAA - assessee is a resident company of India within the meaning of Article 23 paragraph 3 of DTAA , such dividends shall be exempt from Indian Income Tax. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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