S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Commercial Convertible Debentures (CCDs)-Transfer pricing-Method of accounting-Interest income can be brought to tax only on satisfying twine conditions of accrual as well as actual receipt-DTAA-India-Mauritius. [S. 4 , 90, 92C, 145, Art, 11(1)]