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HMRC internal manual

International Manual

From
HM Revenue & Customs
Updated
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DT Agreements: India - Income from a UK source paid to a resident of India

Other income paid to a resident of India (Article 23)

Relief from UK income tax is only available on income arising outside theUK or India.

No relief can be allowed under the terms of this article for income thatis paid out of trusts, or income paid during the administration period of a UK estate.