TMI BlogIndia-UK DTAA - the expression “any 12 month period” mentioned in Article 5(2)(k)(i) of the India-U.K....India-UK DTAA - the expression “any 12 month period” mentioned in Article 5(2)(k)(i) of the India-U.K. DTAA has to be construed to mean the previous year or financial year as per section 3 of the Act, since, the income is sought to be taxed in India. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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