1. Subject to the provisions of paragraph (2) of this Article, items of income beneficially owned
by a resident of a Contracting State, wherever arising, other than income paid out of trusts or
the estates of deceased persons in the course of administration, which are not dealt with in
the foregoing Articles of this Convention, shall be taxable only in that State.
2. The provisions of paragraph (1) shall not apply to income, other than income from
immovable property as defined in paragraph (2) of Article 6, if the recipient of such income,
being a resident of a Contracting State, carries on business in the other
Contracting State through a permanent establishment situated therein, or performs in that
other State independent personal services from a fixed base situated therein, and the right or
property in respect of which the income is paid is effectively connected with such permanent
establishment or fixed base. In such case, the provisions of Article 7 or Article 15 of this
Convention, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs (1) and (2) of this Article, items of income of a
resident of a Contracting State not dealt with in the foregoing articles of this Convention, and
arising in the other Contracting State may be taxed in that other State.
Citation to select or copy
United Kingdom / India; Official amended convention publication (currentness unverified) · 1993-convention-amended-2013-publication; edition 1993-convention-amended-2013-publication; article 23; English; unreviewed source text, current applicability unverified; /editions/in-gb-1993-amended-2013-official/en/articles/23/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
Official amended convention publication (currentness unverified) · 1993-convention-amended-2013-publication
Unknown actual amended PDF publication; filename 2013 is amendment wording, not a verified publication date
Languages recorded in source metadata: English, हिन्दी. This is not a promise of available text or a translation.
Edition notes and known limitations
The signed closing has been separated from Article 31 by an exact retained-source boundary; no wording or PDF bytes changed. The retained extraction ledger predates this navigation repair.
Research observed on the related SI made page: 'Made 20th July 1993' and 'At the Court at Buckingham Palace, the 20th day of July 1993'. This is the related UK domestic enabling instrument made date, NOT the publication date of the amended PDF or the convention signed date. Filename contains 'as_amended_in_2013_-_in_force'; that is filename status wording only, not independently verified current legal status. Search-result title reported 'UK/India Double Taxation Convention Signed 25 January 1993', not verified within a fetched document and not asserted as a verified signed-date field. No revocation noted on the made page is not proof of currentness. Product generation additionally verifies the underlying convention signature clause in the retained native transcription with exact offsets; this does not date the amended publication or prove currentness.
official amended source publication kept separate; no product-generated consolidation or currentness proof
Native extraction blocks are navigation references, not verified legal paragraphs. Page references are extraction-page slots, not visually verified correspondence. Front matter and material outside article navigation remain in the complete transcription.