US Subsidiary Must Credit Withheld Tax on Interest Payments if TDS Certificate Provided, Per Article 25 of Indo-US DTAA.

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....Withholding tax credit deducted by US based subsidiary of the assessee company in USA on payment of interest loan - Indo-US DTAA - If the TDS certificate is produced by the assessee, then such tax which has been withheld, Assessing Officer has to give credit of such withholding tax by the US Company which is the mandate of Article 25.....