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Income Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Addition on interest income - Article 11(1) of India-Cyprus ...

Case Laws     Income Tax

April 9, 2016

Addition on interest income - Article 11(1) of India-Cyprus Double Taxation Avoidance Agreement (DTAA), which covers the instant situation provides for taxation of interest income on payment/receipt basis and not on accrual basis - AT

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