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<h1>Dividends from companies in Contracting States taxable under DTAA rules to prevent double taxation on income.</h1> Dividends paid by a company registered in one of the Contracting States can be taxed in that State. The definition of 'dividends' will follow the law of the Contracting State where the company is registered. This provision is part of a Double Tax Avoidance Agreement (DTAA) aimed at preventing double taxation on income, specifically dividends, between the Contracting States, ensuring that taxation is aligned with international conventions and agreements.