3. For the purposes of this Article, income from the operation of ships includes income derived
from the rental on a bareboat basis of ships if such rental income is incidental to the income
described in paragraph (1) of this Article.
4. Notwithstanding the provisions of Article 7 (Business profits) of this Convention, the
provisions of paragraphs (1) and (2) of this Article shall likewise apply to income of an
enterprise of a Contracting State from the use, maintenance or rental of containers (including
trailers and related equipment for the transport of containers) used for the transport of goods
or merchandise.
5. The provisions of this Article shall apply also to income derived from participation in a pool,
a joint business or an international operating agency.
6. Gains derived by an enterprise of a Contracting State from the alienation of ships or
containers owned and operated by the enterprise shall be taxed only in that State if either the
income from the operation of the alienated ships or containers was taxed only in that State, or
the ships or containers are situated outside the other Contracting State at the time of the
alienation.
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 9; English; unreviewed source text, current applicability unverified; /editions/in-gb-1993-amended-2013-official/en/articles/9/
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.