https://www.taxtmi.com/acts?id=6176 Article 25 (Partnerships) of the India-United Kingdom DTAA was deleted. The deleted provision had two primary rules: the UK could tax a UK-resident partner on his share of partnership income and gains despite a partnership-level exemption, with such income treated as sourced in India for Article 24 purposes; and a partnership resident in India could not claim a tax credit under Article 11 for UK dividends, although an individual Indian-resident partner could claim the credit for his share of those dividends. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 17 Dec 2024 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6176 Article 25 (Partnerships) of the India-United Kingdom DTAA was deleted. The deleted provision had two primary rules: the UK could tax a UK-resident partner on his share of partnership income and gains despite a partnership-level exemption, with such income treated as sourced in India for Article 24 purposes; and a partnership resident in India could not claim a tax credit under Article 11 for UK dividends, although an individual Indian-resident partner could claim the credit for his share of those dividends. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6176