India-UK DTAA: Interest Income Taxed at 15% Under Article 12, Deemed to Arise in India.

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....Income deemed to accrue or arise in India - definition of ‘interest’ as provided under article 12 of the India –U.K. DTAA - the amount received by the assessee is in the nature of interest taxable @ 15% under Article 12 of India-UK DTAA - AT....