https://www.taxtmi.com/acts?id=4535 Article 11 allocates primary taxing rights on interest to the recipient's residence while allowing source taxation subject to a reduced withholding where the recipient is the beneficial owner; exemptions apply for interest beneficially owned by the other Contracting State, its subdivisions, the other State's central bank or wholly owned agencies, and potentially other residents with Government approval. Interest is defined as income from debt-claims excluding penalty charges. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 11:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4535 Article 11 allocates primary taxing rights on interest to the recipient's residence while allowing source taxation subject to a reduced withholding where the recipient is the beneficial owner; exemptions apply for interest beneficially owned by the other Contracting State, its subdivisions, the other State's central bank or wholly owned agencies, and potentially other residents with Government approval. Interest is defined as income from debt-claims excluding penalty charges. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4535