International Shipping Income Exempt from Indian Tax Under DTAA Article 9 and Income Tax Act Sections 5(2) & 9(1)(i.

Income accrued and arise u/s.5(2) read with section 9(1)(i) - actual freight beneficiary of the vessel - DTAA - the ships operated in International Traffic and therefore, the income from ship shall not be taxed in India as per Article 9 of the Treaty. - AT .....

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