Deduction of tax at source under section 195 of the Income-tax Act, 1961--Correct rates of tax applicable--Regarding

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..... t has been represented to the Board that when making remittances of the nature of royalties and technical fees, tax is being deducted at source at the rates specified in the Finance Act of the relevant year, without taking into account the special rates for taxation of such income provided for under the Double Taxation Avoidance Agreement with the country concerned. 2. The expression "rates in f .....

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