Taxation of interest income by a resident of one country from investments in India requires the application of Article 11 of the Organisation for Economic Co-operation and Development Model Convention (OECD MC) 2017 as well as the United Nations Model Convention (UN MC) 2021 and the domestic provisions of the Income-tax Act, 1961, India. This article looks at the Indian judicial system's view of Article 11 of the OECD MC and the UN MC. It concludes that the Indian judicial system has sided with the assessees by giving them the benefit under sub-section (2) of Section 90 of the Income-tax Act, 1961. This section says that taxpayers and assessees can use either the provisions of the Double Taxation Avoidance Agreement (DTAA) or the provisions of the Income-tax Act, 1961, India, whichever is better for them. Peoplewho were resident in a country other than India and earned interest from the source in India were taxed at the rate set out in their DTAAs instead of the rate required by the Income-tax Act, 1961, India. This article looks at some cases where this happened.