<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>10</td><td>5%</td><td>If the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>11</td><td>10%</td><td>If the beneficial owner of the income from debt-claims is a resident of the other Contracting State.</td></tr></table>
CONVENTION between the GOVERNMENT of the REPUBLIC OF INDIA and the GOVERNMENT of the KINGDOM OF SAUDI ARABIA for the Avoidance of Double Taxation and the Prevention of Tax Evasion with respect to Taxes on Income
The Government of the Republic of India and the Government of the Kingdom of Saudi Arabia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and with a view to promoting economic cooperation between the two countries, have agreed as follows:
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