Interest Income and Taxation under Section 9(1)(v) of the Income Tax Act, 1961, and Double Taxation Avoidance Agreements (DTAAs)

Interest income taxation has been a subject of constant refinement in Indian tax law, particularly concerning the taxation of interest paid to both residents and non-residents. The provisions under Section…

Continue ReadingInterest Income and Taxation under Section 9(1)(v) of the Income Tax Act, 1961, and Double Taxation Avoidance Agreements (DTAAs)