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Accrual as well as actual receipt both are mandatory to tax interest as per article 11 of India-Mauritius treaty

January 16, 2020[2020] 113 taxmann.com 79 (Mumbai)
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INTERNATIONAL TAXATION: As per article 11(1) of India-Mauritius Tax Treaty, interest income can be brought to tax only on fulfilment of twin conditions of accrual as well as actual receipt

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