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Income Tax - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Income accrued in India - Interest income from foreign currency ...

Income Tax

October 11, 2021

Income accrued in India - Interest income from foreign currency loan and Securities - proof of beneficial ownership of funds - eligibility ot claim exemption under Article 11(3)(c) of India-Mauritius DTAA - assessee is the 'beneficial owner' of the impugned interest income on the strength of the Tax Residency Certificate issued by the Mauritian authorities - AT

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