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<h1>Article 25 of India-UK DTAA Deleted: Impact on Partnership Tax Exemptions and Dividend Tax Credits Explained.</h1> Article 25 of the Double Taxation Avoidance Agreement (DTAA) between India and the United Kingdom, which was deleted effective December 27, 2013, addressed taxation rules for partnerships. It stipulated that while a partnership in India could be exempt from UK taxes on income or capital gains, the UK retained the right to tax its resident members on their share of such income or gains. Additionally, it clarified that Indian partnerships could not claim a tax credit for dividends from UK companies, but individual Indian members could claim such credits for their dividend shares.