India-UK DTAA Article 13(3): Royalty Income Defined by Copyrights, Industrial, Commercial, or Scientific Experience Payments.

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....Income deemed to accrue or arise in India - Royalty Income - conducting research activities - Article 13(3)of India-UK DTAA shows that the transaction shall fall under the ambit of Royalty only when payments are received from a buyer to exploit the underlying copyrights of an article or payment is made for information concerning industrial, commercial or scientific experience.- AT....