Withholding tax certificates u/s 197(1) valid from April 1, 2019, per India-UK Double Taxation Avoidance Agreement.

Withholding certificate u/s 197(1) as effective from 1st April, 2019 for Financial Year - income/profits are not chargeable to tax under Article 8 of India-UK DTAA r/w Section 90(2) - No reason to deny the relief sought for in the present petition. Accordingly, it is declared that the withholding tax certificates issued by the respondents which are the subject matter of the present writ petition shall be effective from 1st April, 2019 for FY 2019-20. - HC .....

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