TMI BlogTDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in...TDS u/s 195 - assessee is required to prove that the payment made was not for 'royalty' as defined in explanation 2 to section 9(1)(vi) read with India-US DTAA - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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