https://www.taxtmi.com/acts?id=45513 Dividends may be taxed in the recipient's State of residence and also in the State where the paying company is resident, subject to a withholding tax cap of 15% on the gross amount. "Dividends" includes income from shares and similar amounts. If the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, Article 7 or Article 14 applies instead. Non-resident recipients' dividends are exempt in the recipient State unless effectively connected with a permanent establishment or fixed base; this exemption does not apply to companies resident in Australia and also resident in India. en-us Fri, 18 Oct 2024 15:31:51 +0530 Fri, 18 Oct 2024 15:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45513 Dividends may be taxed in the recipient's State of residence and also in the State where the paying company is resident, subject to a withholding tax cap of 15% on the gross amount. "Dividends" includes income from shares and similar amounts. If the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, Article 7 or Article 14 applies instead. Non-resident recipients' dividends are exempt in the recipient State unless effectively connected with a permanent establishment or fixed base; this exemption does not apply to companies resident in Australia and also resident in India. Act-Rules DTAA Fri, 18 Oct 2024 15:31:51 +0530 https://www.taxtmi.com/acts?id=45513